Service tax on computer institute

I am summarizing below the provisions under the Service Tax Laws as applicable to Educational Institutions as amended by Finance Bill 2013.

There are 2 types of tax provisions in terms of educational institutions under the service tax laws.

• Services provided BY the Educational Institutions
  • Here educational Institution is Service Provider

• Services provided TO the Educational Institutions
  • Here educational Institution is Service Receiver

There are different provisions for above 2 cases. In this article I will try to summarize the provisions relating to Services Provided by the Educational Institutions.

SERVICES PROVIDED BY THE EDUCATIONAL INSTITUTIONS

Generally educational institutions collects charges and fees under different heads from the students and other persons. Broadly these heads can be illustrated as below.

• Admission Fees
• Tuition Fees
• Prospectus Charges / Admission Form Charges
• Sale of Books and Uniforms
• Examination Fees
• Computer Fees
• Hostel Fees
• Day Boarding Charges
• Digital Classroom Fees
• Mess/ Canteen Charges
• Transportation Charges
• Renting of Auditoriums/ Halls
• Staff Quarter Charges.
• Extra Curricular Activities Charges
• Picnic Fees / Special Tour Charges
• Library Fees

I am examining the applicability of service tax on such charges under various provisions of service tax law.

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