A University is providing Degree Course to its students, had hired a Professional Institute to teach its students against fee (however University is not charging anything extra from students). In addition Student shall also get a Certificate from that Institute.
Query
1. Will ST be charged on the fees paid to Institute by University when University is not charging anything over and above the fees as decided by state Government
2. Earlier the same was exempted before applicability of new Service Tax law i.e. June 2012 but is still exempted under new law ?
3. If no ST is applicable are any precautions need to be taken ?
18 February 2013
Services provided to or by an educational institution in respect of education exempted from service tax under mega exemption notification no. 25/2012 dated 20.06.2012.
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