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Service Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Classification of services - The fact that some of the students ...


Coventry University student services not classified as franchise; education provision exempt from tax under recognized university law.

April 20, 2019

Case Laws     Service Tax     AT

Classification of services - The fact that some of the students are being the Coventry University cannot be classified as the franchise services as proposed by the Revenue - We also find that the service by the way of education as a part of recognized university recognized by law is taxable neither taxability during the positive list nor under the negative list

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