Contract,sucurity service provide to educational inst.

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chintan (Querist)
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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

CA Suresh Jain

CA Suresh Jain (Expert)
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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.

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chintan

chintan (Querist)
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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.

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