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TMI BlogEducation services – clarification -- reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise and Service Tax (All), Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise and Service Tax (All). Madam/Sir, Subject: Education services clarification -- reg. The following representations have been received seeking clarifications regarding the lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act contains a negative list of services and clause (l) thereof reads as under: services by way of (i) pre-school education and education upto higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course; . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution. 3. By virtue of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, housekeeping, security services, canteen, etc. 5. Thus the apprehensions conveyed in the representations submitted by certain educational institutions and organizations have no basis whatsoever. These institutions and organizations are requested not to give credence to rumours or mischievous suggestions. If there is any doubt they are requested to approach the Chief Commissioner concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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