Omitted - Services by way of education - From 1.7.2012 to 14.5.2016

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....ed by law; (iii) education as a part of an approved vocational education course. Notification no.6/2014-ST dated 11-7-2014 which has replaced Notification No.25/2012-ST dated 20-6-2012, grants exemption to specified services in relation to education. The amended entry is as follows: Service provided- (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Government; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; Me....

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....nized qualification. 4.12.3 Are services provided by international schools giving international certifications like IB also covered in this entry? Yes. Services by way of education up to higher secondary school or equivalent are covered in this entry. 4.12.4 Are services provided by boarding schools covered in this entry? Boarding schools provide service of education coupled with other services like providing dwelling units for residence and food. This may be a case of bundled services if the charges for education and lodging and boarding are inseparable. Their taxability will be determined in terms of the principles laid down in section 66F of the Act. Such services in the case of boarding schools are bundled in the ordinary course of ....