Service tax query

CA Naveen Kumar Mavi ( CA - JOB CS Final & Graduated B.COM(H))   (246 Points)

12 July 2013  

One of my client receives fees, provide study material, and provide counseling for correspondence courses (Like BA MA BBA MBA etc.) on behalf of various universities from students and in turn pays 50% of fees to universities and retains the rest. Is he liable to collect service tax? Please solve the query. He said that other similar institutes doesnt charge any service tax from students.