Education services – clarification -- reg.

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....ef Commissioners of Central Excise and Service Tax (All),   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 ....

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....mbai. 13.  Federation of Associations of Maharastra, Mumbai. 2. The matter is covered by two provisions of the Finance Act, 1994. Section 66D of the Finance Act contains a negative list of services and clause (l) thereof reads as under: "services by way of - (i) pre-school education and education upto higher secondary school or equivalent; (ii) education as a part of a curricul....

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....ating to imparting any skill, knowledge, education or development of course content or any other knowledge-enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination....

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.... exempt by virtue of the exemption notification. 4. In addition to the services mentioned in the definition of "auxiliary educational services", other examples would be hostels, housekeeping, security services, canteen, etc. 5. Thus the apprehensions conveyed in the representations submitted by certain educational institutions and organizations have no basis whatsoever. These institutions an....