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Service tax
Whether an educational institute is in ambit of service tax on payment to foreign educational institutes for receieving teaching services.or workshop charges.?
Replies (3)
Please check the notification 25/2012 or Negative list, if fall in the list there is no provision of Serivce Tax.
It is the case of Import of Service and such educational institute has to pay ST on RCM irrespective of SSP exemption (if any).
Please refer to Entry No. 34 (b) of Mega exemption i.e. service provided by person located outside taxable territory (i.e. outside India) to an entity regsitered under section 12AA of Income tax act for the purposes of providing charitable actvities.
Or Sr. No.9 of 25/2012 which reads as services provided to an educational institution in respect of educcation is exempt from service tax by way of auxilliart edu. services.
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