05 January 2014
Dear Pooja As per exemption notification no 25/2012 dated 20.6.2012 serial no. 9 Services provided to or by an educational institution in respect of education is exempted from service tax, by way of, -auxiliary educational services. The definition 2(f)of auxiliary educational services is provided in the notification. If you are providing manpower for any of the services refered therin like service relating to addimission to the university,conduct of examination etc thenn you are not liable to pay service tax
06 January 2014
As per my understanding of the definition,the services mentioned by u are not related to education though are provided to educational services.Therefore the services as mentioned above in your query is taxable
CAclubindia
