Service tax on Works contract service provided to Educational Institution

[Mayuri Shete]

With due consideration to notification no.25/2012-Service Tax dated 20.6.2012 “Services provided to an educational institution in respect of education exempted from service tax, by way of,-(a) auxiliary educational services; or(b) renting of immovable property;' Further, the term auxiliary educational services defined in the said notification as 'any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge-enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Govt., or transportation of students, faculty or staff of such institution’'

So there was no exemption for work contract service provided to educational institutions from service tax?

please advise.

AI Summary

Works contract services for educational institutions not exempt from service tax under Notification No. 25/2012. Check latest updates. A discussion on a forum addresses whether service tax exemptions apply to works contract services provided to educational institutions. The initial query references Notification No. 25/2012, which exempts certain services like transportation, catering, security, and examination-related services from service tax. However, works contract services are not included in these exemptions. Respondents clarify that works contract services provided to educational institutions, even if affiliated with government departments or universities, are not exempt from service tax. The conversation emphasizes the importance of referring to the latest notifications to determine applicable tax exemptions.