Taxability

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The Assessee is providning nursary and play house education by taking the freanchaisee, weather this is liable to service tax or not.?
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The following services relating to education are specified in the negative list [Clause (l) of section 66(D)] -

  • pre-school education and education up to higher secondary school or equivalent
  • education as a part of a prescribed curriculum for obtaining a qualification recognized by lay for the time being in force;
  • education as a part of an approved vocational education course

Thus, service given by nursery to kids is taxfree; but it will be taxable to school due to service provided by the franchise service provider.


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