22 March 2013
By virtue of the negative list as notified by Service tax department post the union budget 2012-13, education from pre school to high school is exempt from service tax. If your son is in play group or pay school then it is chargable, but if your son is in preschool or above then it is illegal for them to charge. The nomenclature of the class may differ from school to school or place to place. For Example: Pre School = Nursery = LKG = AND KG = UKG = Sr.KG = PREP. Hence all the classes given in the above example are exempt but classes below Pre school or equivalent are amenable to service tax E.g. Play school or Play group etc. or equivalant. FOR EXEMPTION THE SCHOOL NEED NOT BE AFFILIATED TO ANY GOVT. BOARD BUT ALL THAT IS REQUIRED IS THAT THEY SHOULD BE FOLLOWING THE PRESCRIBED CURRICULAM.