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As defined in the said notification No.25/2012-ST dated 20th June, 2012 , "auxiliary educational services" means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge–enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution."
Hence according to the above definition the "service of recruitment of teachers in an educational institution" is an ordinary activity caried out by a educational institution and hence if they receive the service of recruitment of teachers from a outside person, then it will be exempt from service tax . |
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