https://www.taxtmi.com/forum/issue?id=114323 The tax department asserts that replacement of "provided by" with "provided to" in Notification No. 3/2013 ST narrowed the auxiliary educational services exemption, so that only services provided to educational institutions remain exempt, potentially excluding services (including hostel fees) provided by educational institutions during 1.4.2013-10.07.2014; Entry 9 and its proviso limiting the exemption to institutions up to higher secondary are relied upon in that interpretation. en-us Sat, 17 Nov 2018 14:47:27 +0530 Thu, 23 Jan 2025 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114323 The tax department asserts that replacement of "provided by" with "provided to" in Notification No. 3/2013 ST narrowed the auxiliary educational services exemption, so that only services provided to educational institutions remain exempt, potentially excluding services (including hostel fees) provided by educational institutions during 1.4.2013-10.07.2014; Entry 9 and its proviso limiting the exemption to institutions up to higher secondary are relied upon in that interpretation. Discussion-Forum Service Tax Sat, 17 Nov 2018 14:47:27 +0530 https://www.taxtmi.com/forum/issue?id=114323