TaxTMI 
TaxTMI 
Service tax on Works contract service provided to Educational Institution
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....ervice tax on Works contract service provided to Educational Institution<br> Query (Issue) Started By: - Mayuri Shete Dated:- 16-9-2017 Last Reply Date:- 2-10-2017 Service Tax<br>Got 7 Replies<br>Service Tax<br>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,-....
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....(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 inst....
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....itutions 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 provide....
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....d to educational institutions from service tax? please advise. Reply By Rajagopalan Ranganathan: The Reply: Sir, There is no exemption for works contract service provided to Educational Institutions. According to Sl. No.9 (b) of Notification No. 25/2012-ST dated 20.6.2012 as amended "Services provided to an educational institution, by way of,- (i) transportation of students, faculty and ....
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....staff; (ii) catering, including any mid-day meals scheme sponsored by the Government; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution. alone is exempted. educational Institution Reply By Mayuri Shete: The Reply: thanks for the clarification sir. Reply By KA....
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....STURI SETHI: The Reply: Dear Querist You have read unamended notification. I support the views of Sh..Rangansthan Sir. Reply By Mayuri Shete: The Reply: if we are providing works contract service to educational institute under government department,then service tax applicable? Reply By KASTURI SETHI: The Reply: Yes Applicable. Reply By Mayuri Shete: The Reply: we have provided work contrac....
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....t service to college of engineering which is autonomous engineering institute affiliated to Pune University. Now my confusion is as its an autonomous engineering institute, we can't say its controlled by state government? 2ndly, though work contract services provided to education institutes are not exempted from service tax but if the same is controlled by state/central government, service t....
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....ax applicable? please advise. Reply By KASTURI SETHI: The Reply: No exemption available. We have to take care of different notifications issued from time to time. Now no Exemption is available.<br> Discussion Forum - Knowledge Sharing ....