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TMI BlogOmitted - Services by way of education - From 1.7.2012 to 14.5.2016X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) education as a part of a curriculum for obtaining a qualification recognized by law; (iii) education as a part of an approved vocational education course. Notification no.6/2014-ST dated 11-7-2014 which has replaced Notification No.25/2012-ST dated 20-6-2012 , grants exemption to specified services in relation to education. The amended entry is as follows: Service provided- (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Government; (iii) security or cleaning or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gative list the service should be delivered as part of curriculum. Conduct of degree courses by colleges, universities or institutions which lead grant of qualifications recognized by law would be covered. Training given by private coaching institutes would not be covered as such training does not lead to grant of a recognized qualification. 4.12.3 Are services provided by international schools giving international certifications like IB also covered in this entry? Yes. Services by way of education up to higher secondary school or equivalent are covered in this entry. 4.12.4 Are services provided by boarding schools covered in this entry? Boarding schools provide service of education coupled with other se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of two separate services as the curriculum and fees for each of such qualifications are prescribed separately. Service in respect of each qualification would, therefore, be assessed separately. If an artificial bundle of service is created by clubbing two courses together, only one of which leads to a qualification recognized by law, then by application of the rule of determination of taxability of a service which is not bundled in the ordinary course of business contained in section 66F of the Act it is liable to be treated as a course which attracts the highest liability of service tax. However incidental auxiliary courses provided by way of hobby classes or extra-curricular activities in furtherance of overall well being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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