I want to know that notification no. 25/2012-service tax para 12 .service provided to the government,local authority or governmental authority by way of construction,erection,commisisding,installation,completion,fitting out,repair,maintantenance,renovation.
C) a structure meant predominantly for use as (i) an educational.
Ple let me know brief details about education charitable trust is service tax exception.
Charitable Trusts Building Educational Facilities Not Exempt from Service Tax Under Notification 25/2012, Paragraph 12 A query was raised regarding whether a charitable trust involved in the construction of educational buildings is exempt from service tax under notification no. 25/2012, specifically paragraph 12. Three responses were provided. Two respondents, Kasturi Sethi and Mariappan Govindarajan, agreed that such activities are not covered by the exemption. Himansu Sha also confirmed there is no ambiguity on the matter, implying that the exemption does not apply to educational charitable trusts in this context. (AI Summary)
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