Society providing education, Service Tax

[Vipan Kumar]

Sir,

Our institution is registered as society, which is providing education to Judges. It is non profit organisation. It is running fully on the basis of grants received from the state governments. Please advice whether the services received by this institution i.e. House keeping, Security etc. are exempt from Service Tax. Please quote the relevant rules or notifications, if any in this regard.

Thanx

Vipan Kumar

Posts / Replies

[Ganeshan Kalyani]

In my view service tax is applicable on the service received by the Society . However there is exemption on the service provided by the society if it is registered under section 12AA of Income Tax Act.