My Client is running a day care under the franchise of Kidzee, so whether for this he has to collect service tax against his receipt issued to students for day care Play group and so on
18 April 2014
No service tax liability occurs since the said services are notified in the negative list vide Notification No. 19 /2012-Service Tax. Please read the entry as follows.
Extracts from Clause 143- Section 66D
(i) pre-school education and education up to higher secondary school or equivalent;