Service Tax Exemption Changes for Educational Institutions: Key Updates from 2012 to 2014 Explained

From July 1, 2012, services provided to or by educational institutions, such as auxiliary educational services and renting of immovable property, were exempt from service tax. From April 1, 2013, this exemption was limited to services provided to educational institutions. As of July 11, 2014, exemptions were clarified to include services like transportation, catering, security, cleaning, and exam-related services provided to educational institutions. The concept of "auxiliary educational services" was removed to avoid confusion. The exemption for renting immovable property to educational institutions was withdrawn. An "educational institution" is defined as one providing specified educational services.

---

---

---