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TMI BlogWhether service tax is leviable on services provided by educational institution other than "ordinary course of services"X X X X Extracts X X X X X X X X Extracts X X X X ..... Respected Sir, With due respect, I may kindly be guided as I have some doubts on the point of exemption granted to education institutions as per sr. no.09 of mega exemption Notification No.28/2012-S.T dated 20.06.2012 as amended whereunder it has provided that any ordinary services provided to educational institutions are exempted.Sir, my friend is a registered architect and having service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x registration and he has recently provided taxable services related to designing, planning, construction etc. to educational institution i.e. private school for a building of one more additional storey to the school building due to increase in the strength of students. The Service Tax Department is asking for service tax on such services provided to education institute. My question is whether he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to pay the tax liability of such services. If he is not liable to pay, kindly provide some reference for guidance. With regards, S.N.Ansari. - Reply By samiuddin ansari - The Reply = In place of Whether service tax is leviable on services provided by educational institution other than ordinary course of services may be read as Whether service tax is leviable on servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces provided to educational institution other than ordinary course of services - Reply By Rajagopalan Ranganathan - The Reply = Sir, Sl. No. 9 of Notification No. 25/2012-ST dated 20.6.2012 as amended states that- Services provided,- (a) by an educational institution to its students, faculty and staff; (b) to an educational institution , by way of,- (i) transportation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Service provided by an architect is not included in Sl. No. 9. Therefore the architect is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to pay service tax. - Reply By Ganeshan Kalyani - The Reply = As the service of architecture is not enumerated in the exemption notification, the service would fall under forward charge payable by the provider of service subject to the benefit of small service provider i.e. service tax is exempted upto ₹ 10 Lacs. Thanks. - Reply By KASTURI SETHI - The Reply = I support the views of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both experts. - Reply By PAWAN KUMAR - The Reply = Dear Sir, I fully agree with replies of Sh.R.Rangathan Ji. All Services except as listed in S.No.9(b) are liable for service tax when provided to schools/educational institutions. - Reply By Gorantla Bhaskar Rao - The Reply = I support the views expressed by the experts. - Whether service tax is leviable on services provided by educational i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution other than "ordinary course of services" - Query Started By: - samiuddin ansari Dated:- 27-2-2017 Service Tax - Got 6 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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