Dear Sirs, I have one issue regarding payment of service tax on Security Service. Issue is that my relative is providing security service to Banks and Educational Institutes. Recently as per Notification No. 10/2017 dated 08.03.2017, exemption of service tax is granted only up to Education up to H.S.Ed. Cess. My query is that :-
1] If any service provided by Proprietor firm to Educational Institutes providing education both higher secondary and above higher education? In this case who should have to pay tax ? Either by Service Provider or Educational Institute ?
Educational Institutions Must Pay Service Tax on Security Services for Higher Education Per Notification No. 30/2012-ST A query was raised about who is responsible for paying service tax on security services provided to educational institutions offering education beyond higher secondary level. According to the responses, under the reverse charge mechanism, the educational institution must pay the service tax, as outlined in Notification No. 30/2012-ST, amended by Notification No. 10/2017. The exemption applies only to institutions offering education up to higher secondary level. For institutions providing higher education, the recipient, if a body corporate, is liable for the tax. The discussion also clarified that government colleges offering engineering degrees are included under these provisions. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
