Exemption from service tax on education related services under the comprehensive
PANDEY, T N
Exemption from service tax on education related services under the comprehensive scheme of taxation by finance act, 2012 needs to be widened - 2013 - 102-106
The negative list in clause 66D of the finance act, 2012, details the 17 services on which no service tax would be leviable. Sub-clause (1) of ths list relates to services concerning education, which would be free from service tax. The three categories of services concerning education mentioned in the negative list in section 66D(1), as also in the notification for being non-taxable, considerably narrows down the scope of services related to education, which need to be expanded in wider public interest.
TAXATION
332.6
Exemption from service tax on education related services under the comprehensive scheme of taxation by finance act, 2012 needs to be widened - 2013 - 102-106
The negative list in clause 66D of the finance act, 2012, details the 17 services on which no service tax would be leviable. Sub-clause (1) of ths list relates to services concerning education, which would be free from service tax. The three categories of services concerning education mentioned in the negative list in section 66D(1), as also in the notification for being non-taxable, considerably narrows down the scope of services related to education, which need to be expanded in wider public interest.
TAXATION
332.6