Service provide to educational institutions


This query is : Resolved 

(Querist)
22 November 2012 A contractor contrract the building of Educational Institutions, is it exempted from service tax? if exempted under which notification, please advice

@VaibhavJ (Expert)
22 November 2012 Hi

Please refer link, Srvices It self excludes non commercial activity.

https://taxmantra.com/2012/04/taxability-of-construction-services/

Also refer pt.12 of folowing link where it is specifically excluded:
https://www.cbec.gov.in/ub1213/st12-2012.htm

Thanks//Vaibhav
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