Service tax clarification

There is no specific entry in the negative list or mega exemption. laso the same has not been waived from the liabilty of service tax by way of notification . So in the new regime of negative list the service provided to the educational institute shall be chargeable to tax. However the position before 1-3-2013 the position was differnt as the service provided to or by the educational institute was exempt.

However also the Constituiton of India has restricted the state to levy any tax on education service but not a service provided to an education institution.