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AAR : Revenue sharing from education services taxable, but student fees covered under 'Negative list'

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  • AAR rules that service tax cannot be collected on school fees as education services covered under Negative List; Holds that applicant, its partner Choice Foundation and their partnership firm are three different persons and services provided by applicant / partner to such “partnering person” (partnership firm) are liable to service tax
  • Revenue sharing between partners would be liable to service tax to the extent it is relatable to rendition of taxable services; Rejects applicant’s contention that services provided by it are services to self and thus not liable to service tax; Construction of civil structure (complex) service is not taxable as Sec 66E of Finance Act states that service tax shall be levied on construction only when full or part consideration is received before the completion certificate, whereas in present case, applicant has not received any consideration  : AAR
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Guest Monday, 18 November 2019

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