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Service tax burden on service receiver from 1.4.2015

This query is : Resolved 
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(Querist)
29 May 2015
A business Entity will pay the Service Tax on the services received from Service Provider from 1.4.2015.

Whether it is applicable to a COLLEGE where the college is not paying any Income Tax.

Any Security Services Received from an Security Agency will attract service tax and the College has to obtain the "Service Tax Number" and pay the Service Tax accordingly from 1.4.2015. Whether this ammendement is applicable to a Educational Institution.

It is to be clarified.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
29 May 2015 Whether this education institution is registered as company.
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