Exception for education new construction bldg .is service tax exemption for charitable trust

[Ramchandra Nalage]

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.

[KASTURI SETHI]

Not covered.

[DR.MARIAPPAN GOVINDARAJAN]

Yes, not covered as Shri Sethi opined.

[Himansu Sekhar]

There is no ambiguity on the issue.

AI Summary

Service tax exemption for educational construction remains inapplicable to charitable-trust works under the cited notification, per practitioner consensus. Whether construction and related services for a structure meant predominantly for educational use provided to an educational charitable trust fall within the service tax exemption under the cited notification is the issue; forum respondents uniformly state such services for charitable trusts are not covered by that exemption and report no ambiguity on the point.