In this, exemption is provided to or by an educational institution in relation to,
Auxiliary education service, i.e. any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge – enhancement activity,
Such service may be for the students or the faculty,
Any other outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution;
It is important that the educational services imparted by the education institution are exempted from service tax. In order to have comprehensive understanding if is to be noted that the exemption to the following educational service is provided in negative list:
pre-school and up to higher secondary or equivalent education (certification like IB schools.
education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force (in India) – conduct of degree courses by colleges, universities or institutions leading to grant of qualification recognised by law would be covered, but private coaching or training institutes would not be covered in this.
education as a part of an approved vocational education course – a course run by an institute or training centre affiliated to the National Council for Vocational Training offering courses in designated trades notified under the Apprentice Act, 1961 or a Modular employable skill course approved by National Council of Vocational Training run by a person registered with the Directorate General of Employment and Training, Ministry of Labour and Employment, GOI and a course run by National Skill Development Corporation set up by GOI.
It may be noted that, education institutes such as IIT, IIMs offering campus recruitment by charging fees from prospective employers are not covered in the exempted category.
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