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

AI Summary

Service tax exemption for educational institutions clarified; refer to Notification 06/2015 for updates on construction and maintenance services. A user inquired about the exemption of service tax for educational institutions under the Mega Exemption notification 25/2012, specifically regarding services related to construction and maintenance for structures used predominantly for educational purposes. They sought information on any amendments to this notification. A respondent advised referring to Notification 06/2015, effective from April 1, 2015, for updated information.