Service tax applicability

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 April 2014 Hi all

My Client is running a day care under the franchise of Kidzee, so whether for this he has to collect service tax against his receipt issued to students for day care Play group and so on

Kishanlal Paliwal

Kishanlal Paliwal (Expert)
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18 April 2014 No service tax liability occurs since the said services are notified in the negative list vide Notification No. 19 /2012-Service Tax. Please read the entry as follows.

Extracts from Clause 143- Section 66D

(i) pre-school education and education up to higher secondary school or equivalent;

Regards
K.L.Palwal