works contract service tax

[abdul gafoor]

Dear Sir, we are under going two educational building construction for a charity organanisation registerd under 12A.

One is Special need School and another one is a Law college( recognised by unversity).

Is service tax is applicable on this works contract.

pls help.

AI Summary

Service tax exemption scope for construction of educational buildings denied, as exemption covers buildings for predominant religious public use.
Contributors concluded that exemptions for construction-related services apply to buildings owned by entities registered under 12AA when meant predominantly for religious public use, and that construction of educational buildings is not covered; amendments removed references to auxiliary educational services and 12A registration does not equate to the 12AA-based exemption, leaving service tax applicability to educational building works contracts unresolved without formal advisory.