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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Education services - Business Auxiliary Services or not - When ...


Trusts Offering AP Board-Recognized Courses Exempt from Business Auxiliary Service Tax, Deemed Educational, Not Business Services.

November 29, 2019

Case Laws     Service Tax     AT

Education services - Business Auxiliary Services or not - When admittedly these Trusts are rendering education services and the courses are recognized by Andhra Pradesh Board, it cannot be said that since fees is collected or that fees collected is high, the education services are in the nature of a business.

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