Service tax applicability


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Querist : Anonymous

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Querist : Anonymous (Querist)
10 June 2013 Dear Experts,

As per the point 9 Mega Exemption and Finance Act 2013
Services Provided TO Education is exempted from Service Tax(ST) by way of
1) Auxiliary 2)Renting of Immovable property's

Now, I would like to know is following services outside ST
1) Security , House Keeping Services to School ( School providing the education for 1 to 10th Standard)
2) What documents should school produce to Security and House keeping service providers
3) Should School specifically apply to avail the above exemptions or it is automatic as per the Mega exemptions.

Best Regards




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Querist : Anonymous

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Querist : Anonymous (Querist)
13 June 2013 Dear Experts,

Any inputs please?

05 July 2013 The word Auxiliary Education Service is explained in Notification 25/2012-ST. Same is given below

“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;"

Hence the services of house keeping and security is not exempt.


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