https://www.taxtmi.com/caselaws?id=792031 ICT school programme services were treated as a single composite educational service because supply and installation of infrastructure, maintenance, teacher training, and computer education were integral to one bundled activity. The essential character of the contract was imparting education to government and government-aided schools, with infrastructure serving only as the medium of delivery. On that basis, the services fell within the negative list for the earlier period and, after the negative-list entry was omitted, continued to qualify for exemption under the corresponding mega exemption entry. The circular and exemption scheme were read consistently to preserve exemption for education-related services, so no service tax liability arose. en-us Wed, 20 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792031 ICT school programme services were treated as a single composite educational service because supply and installation of infrastructure, maintenance, teacher training, and computer education were integral to one bundled activity. The essential character of the contract was imparting education to government and government-aided schools, with infrastructure serving only as the medium of delivery. On that basis, the services fell within the negative list for the earlier period and, after the negative-list entry was omitted, continued to qualify for exemption under the corresponding mega exemption entry. The circular and exemption scheme were read consistently to preserve exemption for education-related services, so no service tax liability arose. Case-Laws Service Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792031