Business auxiliary service
This query is : Resolved
15 March 2015
M/S ABC & Co. a Partnership Firm is registered in Service Tax department under “ Business Auxiliary Services ” and it is engaged in providing services to the following government education board :-
West Bengal Secondary Education Board
West Bengal Higher Secondary Education Board
Tripura Board of Secondary Education
Board of Secondary Education, Odhisa
West Bengal Board of Madrasah Education.
All the above education boards are under state government and services provided by M/S ABC & Co. are with respect to admission, examination and result procedure alongwith printing of admit cards and marksheet.
In this case I want to know whether M/S ABC & Co. should charge service tax on these education boards and if it is not liable to charge Service Tax then on what basis.
All the above boards are reluctant to pay Service Tax as the board officials says that they are working for secondary and higher secondary education boards and are state government organization.
West Bengal Secondary Education Board
West Bengal Higher Secondary Education Board
Tripura Board of Secondary Education
Board of Secondary Education, Odhisa
West Bengal Board of Madrasah Education.
All the above education boards are under state government and services provided by M/S ABC & Co. are with respect to admission, examination and result procedure alongwith printing of admit cards and marksheet.
In this case I want to know whether M/S ABC & Co. should charge service tax on these education boards and if it is not liable to charge Service Tax then on what basis.
All the above boards are reluctant to pay Service Tax as the board officials says that they are working for secondary and higher secondary education boards and are state government organization.
15 March 2015
It is not liable for service tax see the notification.
Notification No. 25/2012-S.T dated 20.6.2012 (Sl. No.9) exempts;
"Services provided to an educational institution in respect of education exempted from service tax,by way of,- (This was Services provided to or by prior to 1.3.2013 - DDT)
(a) auxiliary educational services; or
(b) renting of immovable property;".
Definition (f) in the Notification:
"auxiliary educational services" means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge-enhancement 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 services relating to admission to such institution,conduct of examination,catering for the students under any mid-day meals scheme sponsored by Government,or transportation of students,faculty or staff of such institution.
Notification No. 25/2012-S.T dated 20.6.2012 (Sl. No.9) exempts;
"Services provided to an educational institution in respect of education exempted from service tax,by way of,- (This was Services provided to or by prior to 1.3.2013 - DDT)
(a) auxiliary educational services; or
(b) renting of immovable property;".
Definition (f) in the Notification:
"auxiliary educational services" means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge-enhancement 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 services relating to admission to such institution,conduct of examination,catering for the students under any mid-day meals scheme sponsored by Government,or transportation of students,faculty or staff of such institution.
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