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Applicability of service tax

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(Querist)
06 October 2015 ear Sir Need your guidance on Service Tax applicability on the following : One corporate entity is inviting application for enrolment from students through school with registration fees of Rs. 100 per student. Corporate entity will conduct test of participants and provide scholarship to top 3 performing students and participation certificate to others. Would like to know service tax applicability on the participation fees collection. As per my knowledge there is no service tax on school fees or examination fees.
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praveen

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praveen (Expert)
06 October 2015 Only education institutions have such exemption . In your case I feel that exemption will not apply
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