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Exemption to Education Institute.

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..... Dear Sir, whether the service provider (Proprietor) is eligible for service tax exemption as per Not No. 25/2012 who provides services of Security/detective service to deemed university/Pvt. University. The university is provide master and bachelor degree in (basically MCA,MBA, Medical degree). - Reply By KASTURI SETHI - The Reply = Pl. inform period involved. - Reply By S KUMAR - The Re .....

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..... ply = 2014-15 to 2017-18(upto June-17). - Reply By KASTURI SETHI - The Reply = No exemption available. Read Notification No. 25/12-ST dated 20.6.12 (Entry No.9 ) as amended vide following Notifications. See Notification No.6/14-ST dated 11.7.14 (Para No.1(iii) 2(b) Notification No.9/16-ST dated 1.3.16 (effective from 1.4.16) 9. Services provided, - (a) by an educational i .....

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..... nstitution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Government; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination .....

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..... by, such institution; ; (oa) educational institution means an institution providing services by way of : (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; ; .....

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..... [ Notification No. 10/2017-S.T., dated 8-3-2017 ] - Reply By KASTURI SETHI - The Reply = In this case, the question, What is an educational institution ? is very much crucial. The whole issue revolves around this answer. You are to examine with the help of parameters mentioned in the above notifications conjointly and not in isolation. Also read notifications of reverse charge mechani .....

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..... sm. - Reply By S KUMAR - The Reply = Thanks a lot sir - Exemption to Education Institute. - Query Started By: - S KUMAR Dated:- 8-5-2020 Service Tax - Got 5 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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