Clarification over fees to educational institutions

Dear sir/madam

I have a query over the case explained as follows.

I had paid fees to 'delhi college of photography' for my brother. the fee structure was consist of two installments. the first installment was paid in the month of march'2016 and the second installment was paid last month i.e. june'2016. the first installment was exclusive of service tax as the vocational education fees provided to educational were covered in negative list that time. but the installment paid in the month of june included the amount of service tax. the contention of the college faculty was that as per the finance bill 2016, the fees paid to educational institutions are subject to service tax and are ommitted from negative list w.e.f 14-may-2016.

my question is that the the service tax applicability would be on only new programmes or over existing ones too which were taken before this ammendment?? you are therefore requested to advice me and make me clear about this. waiting for your reply.

thank you

yours sincerely

LOKESH THAKUR

Dear Lokesh

The entry is deleted from Negative list. But it is inserted in Mega Exemption List Notification No 25/2012-ST. So exemption is continued.

Any services provided by, –

(i) the National Skill Development Corporation set up by the Government of India;

(ii) a Sector Skill Council approved by the National Skill Development Corporation;

(iii) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;

(iv) a training partner approved by the National Skill Development Corporation or the Sector Skill Council in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c) any other Scheme implemented by the National Skill Development Corporation.