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TMI Blog2019 (2) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... qualify for exemption under Sr. No. 66 of notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification No. 47/ST-2 Dt. 30.06.2017 of the State Tax. - HAR/HAAR/R/2018-19/01 - - - Dated:- 20-6-2018 - SANGEETA KARMAKAR AND VIJAY KUMAR SINGH MEMBER Present for the Applicant: Sh. Kunwarjeet Singh, Manager Sh. Deepak, Account Head Factual Background As per statement of facts submitted by the applicant, M/s. Oscar Security Fire Service (applicant) is an outsourcing agency providing man power services i.e. security housekeeping, for Indian government departments and highly sensitive industrial installations like massive petrol depots, nuclear power plant, telecom tower infrastructure, thermal p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government or Union Territory; (iii) security or cleaning or housekeeping services performed in such educational institution (iv) services relating to admission to, or conduct of examination by, such institution; up to higher secondary: Provided that nothing contained in entry (b) 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 equivalent; From the foregoing, it is learnt that security services provided to an educational institution up to higher secondary school level only would attract nil rate of tax. Since the party is supplying manpower services to the medical institutions and state universities, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 9992 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 Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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