TaxTMI 
TaxTMI 
Exemption to Education Institute.
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....xemption to Education Institute.<br> Query (Issue) Started By: - S KUMAR Dated:- 8-5-2020 Last Reply Date:- 9-5-2020 Service Tax<br>Got 5 Replies<br>Service Tax<br>Dear Sir, whether the service provider (Proprietor) is eligible for service tax exemption as per Not No. 25/2012 who provides services of Security/detective service to deemed university/Pvt. University. The university is provide master....
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.... and bachelor degree in (basically MCA,MBA, Medical degree). Reply By KASTURI SETHI: The Reply: Pl. inform period involved. Reply By S KUMAR: The Reply: 2014-15 to 2017-18(upto June-17). Reply By KASTURI SETHI: The Reply: No exemption available. Read Notification No. 25/12-ST dated 20.6.12 (Entry No.9 ) as amended vide following Notifications. See Notification No.6/14-ST dated 11.7.14 (Para....
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.... No.1(iii) & 2(b) Notification No.9/16-ST dated 1.3.16 (effective from 1.4.16) "9. Services 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 h....
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....ouse-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution;"; (oa) "educational institution" means an institution providing services by way of : (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification....
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.... recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course;"; [Notification No. 10/2017-S.T., dated 8-3-2017] Reply By KASTURI SETHI: The Reply: In this case, the question, "What is an educational institution ?" is very much crucial. The whole issue revolves around this answer. You are to examine with the help of paramete....
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....rs mentioned in the above notifications conjointly and not in isolation. Also read notifications of reverse charge mechanism. Reply By S KUMAR: The Reply: Thanks a lot sir<br> Discussion Forum - Knowledge Sharing ....