Regarding Exemption & Registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 February 2011 Good Evening all,

my query is that, i am providing service of batching & Mixing of Ready mix concrete. recently i have entred into a contract for batching & Mixing of Inputs provided by my clients.
Ques 1 : i would like to know wheather this service whould fall under WORK Contract service or not?
Ques 2 : According to my client services provided in relation to construction of school building is out of scope of service tax is it is true?
Ques.3: I have already a registration for single premisis now i want to provide services form one or more premisis is it possible to ammend sigle registration to centralised registration or should i obtain a fresh registration?

Ashok sir can you tell me in breif procedure about above queries?

Ashok Asthana

Ashok Asthana (Expert)
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24 February 2011 Q3. You can apply for amendment of your certificate. Q.1 No Q2, Yes

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Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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20 July 2025 Sure! Here's a brief explanation for each of your queries related to service tax and registration:

1. Is batching & mixing of inputs provided by clients considered a Work Contract Service?
Yes, typically batching and mixing of inputs supplied by your client falls under Work Contract Service because you are providing a service that involves processing or fabricating materials as part of construction or project work.
Work Contract Service is defined as any contract for carrying out construction, installation, repair, or other similar activities, and mixing/batching usually falls within this scope.
2. Is service provided in relation to construction of a school building out of the scope of service tax?
Construction of educational institutions is generally exempt from service tax under certain conditions.
If the building constructed is a school or educational institution that is non-commercial (not for profit), then yes, it is usually exempt from service tax.
However, if it is a commercial establishment or a private school charging fees, service tax may apply.
Make sure to check the exact nature of the institution and relevant notifications or exemptions issued by the government.
3. Regarding registration:
If you have a registration for single premise but now want to provide services from multiple premises, you can either:
Amend your existing registration to a Centralized Registration (if allowed by the jurisdiction), which covers multiple premises under a single registration.
Or, apply for fresh registration(s) for the additional premises.
Usually, Centralized Registration is preferred as it simplifies compliance by consolidating all premises under one registration number.
You need to apply for amendment through the service tax portal or your local service tax office.
If you want, I can guide you through the detailed procedure for amending registration or obtaining new registrations.

Summary:

Your batching & mixing likely falls under work contract service.
Construction for a school can be exempt, subject to conditions.
You can amend for centralized registration or take fresh registrations.

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