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Learn MoreTax Research Unit of CBEC has issued clarification circular in respect of taxability of services provided to educational institutions. The Circular is broadly based on the clause (I) of section 66D of the Finance Act and the Mega Exemption Notification No.25/2012-ST dated 20th June, 2012. Circular notes that there are many services provided to an educational institution which are described as auxiliary education services and they have been defined in the exemption itself. It is clarified that such services provided to an educational institution are exempt from service tax. For example, if a school or a college hires a bus from a transport operator in order to ferry students to and from school or college, the transport services provided by the transport operator to the school are exempt by virtue of the specific notification. Similarly, services in relation to hostels, house–keeping, security services, canteen etc shall be exempt from levy of service tax.