Contract,sucurity service provide to educational inst.
This query is : Resolved
05 September 2012
sir i want to ask that if contractual and securities services provided to educational inst then service tax liable for educational inst?
what is the procedure then?
should educational inst have to take service tax no?
if yes then in which head they should pay tax?
or they have to give full payment to service provider ?
i m confused so kindly tell me about that
what is the procedure then?
should educational inst have to take service tax no?
if yes then in which head they should pay tax?
or they have to give full payment to service provider ?
i m confused so kindly tell me about that
CA Suresh Jain
(Expert)
05 September 2012
The auxiliary services provided to an educational institute are exemption from the levy of service tax as per notification 25/2012-st.
“auxiliary educational services” means 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 Government, or transportation of students, faculty or staff of such institution; as per notification 25/2012
Now, attention is drawn to the following portion of above definition of auxiliary services :-
or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including"
In my opinion security service is covered under the above definition and therefore, exempted. If department does not agree than the service tax should be paid under protest.
For further clarification please mail the query at sureshjain.nj@gmail.com chargeable Rs. 100 to 500 donation to the "KADAM" institute engaged in education to children of construction labours.
“auxiliary educational services” means 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 Government, or transportation of students, faculty or staff of such institution; as per notification 25/2012
Now, attention is drawn to the following portion of above definition of auxiliary services :-
or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including"
In my opinion security service is covered under the above definition and therefore, exempted. If department does not agree than the service tax should be paid under protest.
For further clarification please mail the query at sureshjain.nj@gmail.com chargeable Rs. 100 to 500 donation to the "KADAM" institute engaged in education to children of construction labours.
Message likes :
1 times
07 September 2012
sir security agency provide security guards to educational institute then liable to pay service tax under reverse charge mechanism (man power supply)?
security agency is an indivdiual.
security agency is an indivdiual.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- EPF ECR NEW FILE SEP 17TH 2026
- GST on Renting godown to KFCSC for Storage of Raagi
- TDS on Fixed Assets purchased
- Clarification Requested: Gift → NRO → NRE → Overseas Transfer - USA/CANDA (FEMA & Tax Compliance)
- Import of Software Service.
- Capitalgain tax purposes for valuation report compulsory
- Utilisation Fy 25-26 TDS challans in Fy 26-27 TDS Return
- Oct 2025 Invoices
- Depreciation Chart Companies Act
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
