No Service Tax on Educational Programs Including educational Camps

C.C.E. & S.T.-Surat-i Vs National Edu Venture Institute (CESTAT Ahmedabad) Introduction: CESTAT Ahmedabad recently examined the applicability of service tax on educational programs organized by the National Edu Venture Institute. The crux of the matter revolved around whether such programs, including outstation camps and other activities, are subject to service tax or can avail exemptions. 1. Initiation of the Dispute: National Edu Venture Institute, through a letter dated 16.01.2013, sought clarification regarding the taxability of their services, including outstation camps, tracking, wil...