No exemption of service tax for services provided to higher education institutions

Service Tax: Effect of A new Notification: Notification No. 10/2017-Service Tax dated 8th March, 2017, effective from 1st April, 2017, issued by Government so as to withdraw exemptions granted earlier to few specific Services provided "to" an Education Institutions.

Services of: Transportation of Students, Faculty, and Staff; Catering including mid-day meal sponsored by  government; Security or cleaning or housekeeping services; Services relating to admission to or conduct of Examination by such institution; If provided to an Educational Institution will remain exempted only if that education Institution is providing either Pre-school education or education up to higher secondary school or equivalent.

It means that services of Transportation/ Catering/ Security/ Admission or conduct of Examination provided to any college/University providing degree courses beyond higher secondary level will be taxable.