26 June 2017
Point no. 16 of Exemption list 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 house-keeping services performed in such educational institution; (iv)services relating to admission to, or conduct of examination by, such institution; upto higher secondary. Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
Becauuse under this only preschool & Higher secondary school or equivalent is covered
05 July 2017
16. Services provided,- (a) by an educational institution to its students, faculty and staff. is exempt including colleges. You have to differentiate between service provided by(all recognized institutions including colleges and universities) and service provided to(restricted up to higher secondary).
CAclubindia
