https://www.taxtmi.com/forum/issue?id=5441 Prior to the revised regime, only commercial construction was taxable and construction for educational or charitable institutions established solely for non profit purposes was not subject to service tax. Under the post reform negative list framework, construction of educational institutes for non governmental entities is not covered by the negative list or available exemptions, so such construction attracts service tax; the exemption for educational construction applies only when undertaken for government or specified governmental authorities. en-us Tue, 19 Mar 2013 16:52:00 +0530 Thu, 23 Jan 2025 15:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5441 Prior to the revised regime, only commercial construction was taxable and construction for educational or charitable institutions established solely for non profit purposes was not subject to service tax. Under the post reform negative list framework, construction of educational institutes for non governmental entities is not covered by the negative list or available exemptions, so such construction attracts service tax; the exemption for educational construction applies only when undertaken for government or specified governmental authorities. Discussion-Forum Service Tax Tue, 19 Mar 2013 16:52:00 +0530 https://www.taxtmi.com/forum/issue?id=5441