23 May 2014
My client is in the service of Printing of mark sheets, roll numbers and Certificates for a school in Delhi. Is the above liable to service tax?? Is this covered under negative list of services??
23 May 2014
It is an exempt service under notification 25/2012. it grants exemption to business auxilliary services provided to educational institution. Service provider must ensure that services are used by educational institution in respect of education which is exempt.
23 May 2014
But under which definition does it falls?? In the educatio auxilliary service , it says that service must be used for the improvement of skills, development of the student and it incudes service in relation to conduct of examination, transportation ect. Is this service falls under the conduct of exams??
24 May 2014
clause (f) of N/N 25/2012 defines Auxilliary Education Service - "means any service relating to imparting........ education or development of course content or any other knowledge - enchancement activity, whether for students or faculty,...... " I think printing of marksheet, certificate, etc. is a part of education services provided to a child.
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