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    <title>WCT on building construction</title>
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    <description>Whether a builder must charge service tax and whether WCT must be deducted for construction of a building for an educational institution exempt under 12AA is questioned; the querist suggests trusts may be exempt from service tax, while the respondent observes that service tax treatment has changed for works contract, indicating taxability and withholding obligations cannot be assumed from the trust&#039;s exempt status alone.</description>
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    <pubDate>Sat, 26 Nov 2011 14:57:03 +0530</pubDate>
    <lastBuildDate>Thu, 23 Jan 2025 15:58:11 +0530</lastBuildDate>
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      <title>WCT on building construction</title>
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      <description>Whether a builder must charge service tax and whether WCT must be deducted for construction of a building for an educational institution exempt under 12AA is questioned; the querist suggests trusts may be exempt from service tax, while the respondent observes that service tax treatment has changed for works contract, indicating taxability and withholding obligations cannot be assumed from the trust&#039;s exempt status alone.</description>
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      <pubDate>Sat, 26 Nov 2011 14:57:03 +0530</pubDate>
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