Taxability

maulik (AS an article) (69 Points)

28 December 2016

The Assessee is providning nursary and play house education by taking the freanchaisee, weather this is liable to service tax or not.?

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (161016 Points)
Replied 28 December 2016

The following services relating to education are specified in the negative list [Clause (l) of section 66(D)] -

pre-school education and education up to higher secondary school or equivalent
education as a part of a prescribed curriculum for obtaining a qualification recognized by lay for the time being in force;
education as a part of an approved vocational education course

Thus, service given by nursery to kids is taxfree; but it will be taxable to school due to service provided by the franchise service provider.