Software service to school

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 April 2013 Is service tax applicable on school ERP solutions , wherein the software is installed and maintained for the benefit of students and parents to view and interact with the school on various activities of school, assignments, report cards, attendance etc.

Does it come under services provided to and by educational institutions?

CA Vikas Acharya

CA Vikas Acharya (Expert)
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26 April 2013 from 01.03.2013, the amendment came in noti 25/2012 is:

in entry 9, for the words “ provided to or by”, the words “provided to ” shall be
substituted.

means 'by' the educational insti is not allowed, though to is still allowed.

BUT the thing you missed is
only auxiliary educational services and renting of immovable property is covered in 25/2012.

tailor made/customized software are liable to service tax whether made for any purpose , as given in declared list of service tax.
though if it is a pre-packaged software and just given in a cd to install, then the same is sale and not service but if specifically designed, covered in service tax.

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