Services provided by Institutes of Language Management (ILMs) are liable to service tax

Institutes of Language Management (ILMs) are engaged by various schools/institutions to develop knowledge and language skills of students.

They are not providing pre-school education or education up to higher secondary school (or equivalent) or education for obtaining a qualification recognized by law.

Hence these are not covered in either Negative List and Mega Exemption Notification and hence taxable.

[DOF No. 334/8/2016 TRU dated 29.02.2016]