02 July 2013
Whether any abatment is available to Educational Instution when they provides auxiliary eduaction services like transportaion of student by bus??
02 July 2013
notification 25/2012 point 9. Services provided to or by an educational institution in respect of education exempted from service tax, by way of,-
(a) auxiliary educational services; or (b) renting of immovable property;
meaning: “auxiliary educational services” means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge – enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution;
hence above asked transportation covered and exempt.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
02 July 2013
But With effect from 1st April 2013 same is taxable if it is provided by an educational institution .. then at what rate it will be taxable ??