Service tax circular no 172/7/2013

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Querist : Anonymous

Querist : Anonymous (Querist)

26 October 2013 Whether educational auxiliary service provided 'BY' the educational institution is taxable. What difference it would make if such service is provided 'TO' the educational institution. Please answer me in the light of Recent Circular no 172/7/2013 dated 19th sep, 2013. Thank You

Nikhil Kaushik

Nikhil Kaushik (Expert)
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27 October 2013 Services TO educational institution as defined “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;" are exempt from service tax.

Querist : Anonymous

Querist : Anonymous (Querist)

28 October 2013 Thank u sir. But please clarify whether auxiliary educational service provided 'BY' educational institution is taxable

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