Service tax in educational institutes

Background of the case:

1. The assessee is a Training Institute.

2. The assessee is providing training service to an Educational Institution who is providing education which is exempt from service tax

Reply based on above background:

Entry 9(b) of Mega Exemption notification (as amended w.e.f 11.07.2014) exempts ONLY specific services provided TO an educational institution. These are

1. transportation of students, faculty and staffs

2. catering, including any mid-day meal scheme sponsored by the government

3. security or cleaning or housekeeping services performed in such educational institution

4. service relating admission to, or conduct of examination by, such institution.

Since providing training to an educational institution is not a specified services as per entry 9(b), the same, in my opinion, is liable to Service tax w.e.f 11.07.2014.