TaxTMI 
TaxTMI 
NO SERVICE TAX PAYABLE FOR PRE SCHOOL EDUCATION
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....O SERVICE TAX PAYABLE FOR PRE SCHOOL EDUCATION<br>By: - Dr. Sanjiv Agarwal <br>Service Tax<br>Dated:- 18-12-2012<br><br>The following services relating to education are specified in the negative list [Clause (l) of section 66(D)] - * pre-school education and education up to higher secondary school or equivalent * education as a part of a prescribed curriculum for obtaining a qualification reco....
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....gnized by lay for the time being in force; * education as a part of an approved vocational education course Meaning of Pre-School Education As per www.newworldencyclopedia.org, 'preschool education' is education that focuses on educating children from the ages of infancy until six years old. The system of preschool education varies widely, with different approaches, theories, and practices wi....
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....thin different school jurisdictions. The term preschool education includes such programs as nursery school, day care, or kindergarten, which are occasionally used interchangeably, yet are distinct entities. While pedagogies differ, there is the general agreement that pre-school is responsible for providing education before the commencement of statutory education." In academic parlance, 'pre-school....
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..../ early childhood education' is defined as a pedagogical approach covering the education of children from the period from birth to six years of age. In Indian context, objective of 'pre-school education/early childhood education' has been reflected and discussed in judicial pronouncements of Hon'ble Supreme Court, and reports prepared by various statutory bodies functioning in field of child educ....
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....ation and child welfare. The foregoing judicial pronouncements and reports are given below: Supreme Court in Gaurav Jain v Union of India 1997 (7) TMI 597 - SUPREME COURT], while upholding the right to equality of opportunity, dignity, care, protection and rehabilitation for children of prostitutes also observed on the necessity and objective of pre-school education/early childhood education'. Ho....
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....n'ble Supreme Court, in its judgment has referred and relied upon the report of V.C. Mahajan Committee on Child Development and Care Centers while giving directions to Government. The report prescribes for methodology for safeguarding of rights of children of prostitutes and their rehabilitation. The relevant extract of the judgment is reproduced below - "Keeping in view the total care and devel....
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....opment of the child, the following services/facilities would be provided- - Crech (day and night) - Pre-school education The objective of pre-school education, besides the physical emotional and social development of the children, is to prepare them mentally to attend formal school in future. This, it is hoped will increase the enrolment in schools." Hon'ble High Court of Punjab & Haryana in E....
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....nakshi Pant Through Her Father Vs Union Territory, Chandigarh, C.W.P. No.2104 of 2011 in respect of objective of "pre-school education/ early childhood education" has observed as under - With a view to prepare children above the age of three years for elementary education and to provide early childhood care and education for all children until they complete the age of six years, the appropriate G....
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....overnment may make necessary arrangement for providing free pre- school education for such children". = = = = = = = = =<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....