TMI BlogEducational servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... service tax, by way of,- (a) auxiliary educational services; or (b) renting of immovable property; From 1.4.2013 to 10.7.2014 - Notification no. 3/2013 - ST dated 1.3.2013 9. Services provided to an educational institution in respect of education exempted from service tax, by way of,- (a) auxiliary educational services; or (b) renting of immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o admission to, or conduct of examination by, such institution; Amending Notes w.e.f. 11.7.2014 - Rationalization of Exemptions : At present, all services provided by educational institutions [providing educational services specified in the negative list] to their students, faculty and staff are exempted [ section 66 D (l) of the Finance Act, 1994 ]; this will continue. However, in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Government; (iii) security or cleaning or house-keeping services in such educational institution; (iv) services relating to admission to such institution or conduct of examination. Further, for the purposes of this exemption, educational institution‟ is being defined in the exemption notification 25/2012-ST as institutions providing educational services specified in the negative li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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