000			01000npc a2200157Ia 4500
008			140613s2013 xx 000 0 und d
060			_a332.6
100			_aPANDEY, T N
245			_aExemption from service tax on education related services under the comprehensive _bscheme of taxation by finance act, 2012 needs to be widened
260			_c2013
300			_a102-106
520			_aThe negative list in clause 66D of the finance act, 2012, details the 17 services on which no service tax would be leviable. Sub-clause (1) of ths list relates to services concerning education, which would be free from service tax. The three categories of services concerning education mentioned in the negative list in section 66D(1), as also in the notification for being non-taxable, considerably narrows down the scope of services related to education, which need to be expanded in wider public interest.
653			_aTAXATION
773			_oP14766 _nM _921596 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c11692 _d11692