We are into laundry business (providing washing and ironing of linen). One of our client is educational institution upto high school who has given us a notification 10/2017 service tax which says as below ''scheme of exemption in relation to services provided to educational institutions was modified with effect from 11-07-2014 and scope of exemption for services provided to the Educational Institutions was curtailed to some specified services namely; transportation of students, faculty and staff catering, including any mid-day meals scheme sponsored by the Government; security services performed in such educational institution cleaning services performed in such educational institution house-keeping services performed in such educational institution services relating to admission to, or conduct of examination by, such institution - This scheme was curtailed in 2017 to pre school & upto high school.
My question is whether we fall in above cleaning services, Since our services are not carried in the institution whether service tax is still leviable to such institution
CAclubindia
