24 May 2014
Dear friends Please tell me that in previous year 13-14 if some persons rendered following service to ed. institute registered u/s 12AA of income tax ACT. Mr.X Advertisment serivce of Rs. 1050000
Mr. y Build. cleaning Serivce of rs. 1100000
Mr. z build. repair & maint. serivce of RS. 1200000 . Mr. A rendered Refreshment service to student of Rs. 1000000
Mr. B rendered Computer education service to studet of Rs. 1100000
The above person is liable to registration under service Tax
26 May 2014
I think all services except advertising service would fall under exemption notification 25/2012. also refer to circular Circular No.172/7/2013 – ST
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