000			00894npc a2200157Ia 4500
008			140613s2013 xx 000 0 und d
060			_a336.2
100			_aMANSAKA, RAVI
245			_aEducation under negative era
260			_c2013
300			_a100-108
520			_aUnder the negative list era, on the line of positive list scheme of service tax under the finance act 1994, a specific entry called Negative list has been incorporated under section 66D of the act to exclude basic education from the scope of levyof service tax. Certain services provided by or to the educational institutions are specifically exempted under Mega Exemption Notification no 25/2012. The author summerises the new provisions relating to service tax on education sector as amendedby finance act 2013.
653			_aTAXATION
773			_oP15177 _nM _921602 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c12352 _d12352