Exemption of ST to Educational Institutes

[Srivatsan Krishnamachari]

Dear Experts,

I wish to refer to the Mega Exemption notification 25/2012 point no.12.

As per the above Service tax is exempt,

' when service provided to Govt - Local authority or Govt. Authority by way of Construction-Erection-Commissioning-Installation-Completion - Fitting out - Repairs - Maintenance - Renovation - Alteration of a Structure meant predominantly for use as Educational , Clinical, art or cultural establishment''.

I wish to know are there any further notifications amending the above, if yes, please provide notification number and also provide your comments.

Thanks in advance

Srinivas

[Mehul Pandya]

please refer Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015

AI Summary

Service tax exemption for construction services to educational and cultural establishments updated by later notification clarifying applicability to government recipients. Exemption covers service tax relief for construction, erection, commissioning, installation, completion, fitting out, repairs, maintenance, renovation or alteration of a structure meant predominantly for use as educational, clinical, art or cultural establishments when provided to the Government, local authority or Government authority; Notification 06/2015 (dated 1-3-2015, w.e.f. 1 April 2015) is cited as the relevant subsequent notification to consult for amendments.