2026-VIL-875-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Education Services under ICT Scheme - Bundled Services - Exemption under Negative List and Mega Exemption Notification – Implementation of Information and Communication Technology scheme in Government schools along with supply of hardware, software, installation and commissioning services, maintenance services, and computer-aided education to students and teachers – Demand of service tax contending that the services were not covered under the negative list or the exemption notification - Whether bundled services comprising supply, installation and commissioning of computer hardware and software along with imparting computer-aided education to students in government schools fall within the scope of education services covered under section 66D(l) of the Finance Act, 1994 (negative list regime until 13.05.2016) and subsequently under Entry 9 of the Mega Exemption Notification No. 25/2012-S.T. (from 14.05.2016), thereby exempting such services from service tax liability - HELD - The services rendered by the appellant under the ICT scheme include systematic instruction and training of students through technology as part of the school curriculum, constitutes education within the ordinary meaning of the term. The services involve providing infrastructure as a medium for delivering education which forms the predominant nature of the bundled service. The services are naturally bundled in the ordinary course of business under section 66F(3)(a) of the Finance Act, with the essential character being education - The services fall squarely within section 66D(l)(i) being education upto higher secondary school level and section 66D(l)(ii) being education as part of a curriculum for obtaining a qualification recognised by law - When section 66D(l) was omitted with effect from 14.05.2016, the exemption was not withdrawn but was moved from the statute to the notification through amendment, making the transition revenue-neutral - The appellant qualifies as an educational institution under the amended clause 2(oa) of the Notification and exempt under entry 9(a) of the notification as services provided by an educational institution to its students - The demand for service tax is set aside - The appeal of the assessee is allowed and the revenue appeal is dismissed
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GSTAT Appeal filed wrongly...
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