TMI BlogService tax on Works contract service provided to Educational InstitutionX X X X Extracts X X X X X X X X Extracts X X X X ..... With due consideration to notification no.25/2012-Service Tax dated 20.6.2012 Services provided to an educational institution in respect of education exempted from service tax, by way of,-(a) auxiliary educational services; or(b) renting of immovable property; Further, the term auxiliary educational services defined in the said notification as any services relating to imparting any skill, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge, education or development of course content or any other knowledge-enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder any mid-day meals scheme sponsored by Govt., or transportation of students, faculty or staff of such institution So there was no exemption for work contract service provided to educational institutions from service tax? please advise. - Reply By Rajagopalan Ranganathan - The Reply = Sir, There is no exemption for works contract service provided to Educational Institutions. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to Sl. No.9 (b) of Notification No. 25/2012-ST dated 20.6.2012 as amended Services provided 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 relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to admission to, or conduct of examination by, such institution. alone is exempted. educational Institution - Reply By Mayuri Shete - The Reply = thanks for the clarification sir. - Reply By KASTURI SETHI - The Reply = Dear Querist You have read unamended notification. I support the views of Sh..Rangansthan Sir. - Reply By Mayuri Shete - The Reply = if we are providing works cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract service to educational institute under government department,then service tax applicable? - Reply By KASTURI SETHI - The Reply = Yes Applicable. - Reply By Mayuri Shete - The Reply = we have provided work contract service to college of engineering which is autonomous engineering institute affiliated to Pune University. Now my confusion is as its an autonomous engineering institute, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can't say its controlled by state government? 2ndly, though work contract services provided to education institutes are not exempted from service tax but if the same is controlled by state/central government, service tax applicable? please advise. - Reply By KASTURI SETHI - The Reply = No exemption available. We have to take care of different notifications issued from time to time. Now no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption is available. - Service tax on Works contract service provided to Educational Institution - Query Started By: - Mayuri Shete Dated:- 16-9-2017 Service Tax - Got 7 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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