Educational services

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....uxiliary educational services; or (b) renting of immovable property; From 1.4.2013 to 10.7.2014 - Notification no. 3/2013 - ST dated 1.3.2013 9. Services provided to an educational institution in respect of education exempted from service tax, by way of,- (a) auxiliary educational services; or (b) renting of immovable property; Amending Notes w.e.f. 1.4.2013 - Exemption by way of auxili....

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....cational institutions [providing educational services specified in the negative list] to their students, faculty and staff are exempted [section 66 D (l) of the Finance Act, 1994]; this will continue. However, in respect of services received by such educational institutions, presently, exemption is being operated through the concept of „auxiliary educational services‟ [Sl.No.9]. Doubts....

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....t of examination. Further, for the purposes of this exemption, „educational institution‟ is being defined in the exemption notification 25/2012-ST as institutions providing educational services specified in the negative list. It may be noted that the scope of exemption remains the same as earlier in the case of services provided by eligible educational institutions; in the case of se....