Service tax excemption in educatioal institutions

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mr v k mishra

mr v k mishra (Querist)
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14 October 2014 service tax excepted in education instituted
at catering service

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 October 2014 TRU has issued a Circular No. 164/15/2012-ST dated August 28, 2012 clarifying certain issues in relation to levy of service tax on certain vocational education/training/ skill development courses (VEC) offered by the Government (Central Government or State Government) or local authority themselves or by an entity independently established by the Government under the law, as a society or any other similar body.
The Circular provides that in the context of VEC, qualification implies a Certificate, Diploma, Degree or any other similar Certificate. The words “recognized by any law” will include such courses as are approved or recognized by any entity established under a central or state law including delegated legislation, for the purpose of granting recognition to any education course including a VEC.
If your institution is recognized and satisfies the above conditions you are exempted.

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