Educational services under Mega exemption notification :

Services provided-

(a) BY an educational institution to its students, faculty and staff;

(b) TO an educational institution, by way of,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meals scheme sponsored by the Government;

(iii) security or cleaning or house-keeping services performed in such educational institution;

(iv) services relating to admission to, or conduct of examination by, such institution. are exempt from service tax.

Educational institution means an institution providing services specified in clause (l) of section 66D of the Finance Act, 1994.