service tax on transportation services provided to its students by a Higher Secondary school
X X X X Extracts X X X X
X X X X Extracts X X X X
....ervice tax on transportation services provided to its students by a Higher Secondary school<br> Query (Issue) Started By: - sanjeev agrawal Dated:- 9-1-2014 Last Reply Date:- 18-1-2014 Service Tax<br>Got 1 Reply<br>Service Tax<br>Whether the above service shall be covered under negative list being part of bundled service of education when separate fees is charged for transportation. Reply By A Wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lson: The Reply: Dear Sir, No Service tax on Transportation services provided by school to students; You may refer the following: Mega Exemption Notification 25/2012 - Dated 20-6-2012 9. Services 3[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; Taxation of Ser....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vices an Education Guide by CBEC 4.12.6 What are auxiliary educational services? Auxiliary educational services are defined in the mega notification. In term of the definition, the following activities are auxiliary educational services: ♦ any services relating to imparting any skill, knowledge or education, or ♦ development of course content, or ♦ any other knowledge - e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nhancement 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 following services relating to: ■ admission to such institution ■ conduct of examination ■ catering for the students under any mid-day meals scheme ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sponsored by Government ■ transportation of students, faculty or staff of such institution. Thanks & Regards, A.Wilson<br> Discussion Forum - Knowledge Sharing ....