Service tax on Educational Services
Service tax on Educational Services is now converted into Goods and services tax and the related topic must be seen in the concept of Goods and Service Tax.
As, Education being one of the priority sectors of the Government of India has been kept outside the purview of service tax net by including the same in the negative list of services. The main objective behind the same is to reduce the cost of education in India. Thus, in order to reduce cost of education in the country, services in relation to education have been kept in negative list as well as exempted vide mega exemption notification.2012 no 25/2012.
Service tax is now converted into Goods and services tax (GST) and the related topic must be seen in the concept of Goods and Service Tax the related link is https://www.eserviceshelp.in/service-tax/applicability-of-gst-law-on-educational-institutions/