Taxabaility under service tax

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sivamanindragopi

sivamanindragopi (Querist)

19 January 2016 wether eudaction services like btech is liable to tax under service tax ......

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)

19 January 2016 Exemption under Negative List:
The education being part of the negative list under clause(l) of section 66D of the Finance Act, does not form a taxable service.
The entryas per clause (l) of section 66D list the following services:
(i) pre-school education and education up to higher secondary schoolor equivalent;
(ii) education as a part of a curriculum for obtaining a qualificationrecognised by any law for the time inbeing force;
(iii) educationas a part of an approved vocational education course;

Exemption under Mega Exemption Notification:
Earlier,the mega exemption notification 25/2012 dated 20-06-2012 had exempted auxiliary educational services and renting of immovable property "to or by" educational institutions.
The entry at clause 9 of the mega exemption notification read that services provided to or by an educational institution in respect of education exempted from servicetax, by way of,-
(a) auxiliary educational services; or
(b) renting of immovable property;

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