TMI BlogService tax on Educational InstitutionX X X X Extracts X X X X X X X X Extracts X X X X ..... Recently the service tax department is asking us to pay service tax on hostel fee received by the school during the period 1.4.2013 to 10.07.2014 by referring to the Notification where the word Provided By: is replaced to Provided to on account Auxiliary Education Services. They are taking the benefit of lacuna in the notification no. 3/2013-ST dated 1.3.2013 (W.e.f. 1.4.2013) where only s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices provided TO educational institution in relation to education remained exempted by way of auxiliary educational services. Sir, please guide in this matter. Thanks in Advance. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = The interpretation of the Department may be correct when analyzing the entry No.9 relating to exemption to Educational Services. - Reply By Ganeshan Kal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yani - The Reply = 9. Services 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 house-keepin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; ] Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quivalent; ] - Reply By Ganeshan Kalyani - The Reply = Reproduced the relevant point from the notification for reference. - Service tax on Educational Institution - Query Started By: - subhash jain Dated:- 17-11-2018 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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