Classification of services - Whether or not, the Boards and the ...
Service Tax
March 4, 2020
Classification of services - Whether or not, the Boards and the University are educational institutions - Held Yes - education would mean the entire process of learning, including examination and grant certificate or degree or diploma, as the case may be and would not be limited to the actual imparting of education in schools, colleges or institutions only. Unless the School Boards hold examinations, the education of school students would not be complete, so is the case with college students, whose education would be complete only when the University conducts examinations and awards degrees or diplomas. - HC
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