construction in educational school

[CS Kushwaha]

Dear Experts

Expansion is planned in an educational school by construction of 2nd floor. Whether school is liable to pay service tax under reverse charge as works contracts services where both material & labour will be employed by contractor, whether ST regn.no of school  is required to obtain,pl.suggest urgently.

[sanjeev bajaj]

Dear Soni,

It depends upon the status of the organization. Pls state the status i.e company, trust, society, individual etc.

[CS Kushwaha]

The CBSC school run by a society. All material & Labour will be employed by contrator.

[sanjeev bajaj]

No liability to pay tax under reverse charge applicable to society. please refer  Notification No. 30/2012 and no need to obtain registration.

[rakesh bhelloriya]

No liability to pay tax under reverse charge applicable to charitable, welfare and educational society who working for downtrodden & poor society.

AI Summary

Reverse charge liability absent for charitable educational society on contractor-provided works contract; no service tax registration required. A CBSE school run by a society proposed construction where the contractor supplies materials and labour. Experts state that reverse charge liability does not apply to such a society under the statutory notification cited, and therefore the society is not required to obtain service tax registration for the works contract service.