Applicability of service tax to education institution

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 April 2013 As the Services Provided to the Educational Institution is Exempt from Tax vide Notification No 25/2012 read with notification No 3/2013, is it liable to pay Service tax under Reverse charge Mechanism?

CA Vikas Acharya

CA Vikas Acharya (Expert)
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16 April 2013 No RCM, as the service provided to them is exempt and not the institute. so if there's no tax on a particular service, then neither the SP nor the SR is liable.

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Querist : Anonymous

Querist : Anonymous (Querist)

16 April 2013 Thanks for the reply. But kindly also confirm whether all the services having reverse charge mechanism are covered by the said notification? What about the services which are not covered by the said notification? Will Reverse Charge applicable in that case?

Thanks again

CA Vikas Acharya

CA Vikas Acharya (Expert)
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16 April 2013 for reverse charge there is a seperate notification.
check notification 30/2012

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