No Service tax on schooling arrangement

[Subodh Sharma]

It may be noted that under Section 66B of the Act, all services provided or agreed to be provided in the taxable territory except the services specified in the negative list of services are chargeable to service tax. The term ‘service’ has been defined in Section 65B(44) of the Act to mean an activity carried out by one person for another for consideration.

Renting of immovable property services have been included in the list of declared services under Section 66E of the Act. 

The term ‘renting’ has been defined in Section 65B(41) of the Act in very wide terms to mean allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property. It further includes arrangements in the nature of letting, leasing, licensing or other similar arrangements in respect of immovable property.