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Taxabaility under service tax

This query is : Resolved 

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

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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