https://www.taxtmi.com/caselaws?id=327534 The Authority ruled that Service Tax is applicable on the revenue share relating to both the applicant and Choice Foundation to the extent it is related to rendering taxable services. However, Service Tax is not leviable on the fees collected from students for educational services up to higher secondary school as they fall under the Negative List. The liability to pay Service Tax rests with the service provider and not the students. Services provided by architects, engineers, and other contractors engaged by the applicant for construction are also liable to Service Tax. en-us Fri, 06 May 2016 00:00:00 +0530 Tue, 17 Jan 2017 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327534 The Authority ruled that Service Tax is applicable on the revenue share relating to both the applicant and Choice Foundation to the extent it is related to rendering taxable services. However, Service Tax is not leviable on the fees collected from students for educational services up to higher secondary school as they fall under the Negative List. The liability to pay Service Tax rests with the service provider and not the students. Services provided by architects, engineers, and other contractors engaged by the applicant for construction are also liable to Service Tax. Case-Laws Service Tax Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327534