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Education services – clarification -- reg.
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....Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise and Service Tax (All). Madam/Sir, Subject: Education services - clarification -- reg. The following representations have been received seeking clarifications regarding the levy of service tax on certain services relating....
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....r: "services by way of - (i) pre-school education and education upto higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course;". Further section 93(1) of the Finance Act, 1994, enables the Government to exempt generally o....
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....ced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution. 3. By virtue of the entry in the negative list and by virtue of the portion of the exemption notification, it will be clear th....