Service tax exemptions for educational institutions

This query is : Resolved 

04 September 2013 Will you please let me know is there any exemption for Service Tax Liabilities while we provide the Construction or Works Contract service to the Educational Institutions or Universities

04 September 2013 1. As per notification 25/2012 clause 12 Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a structure meant predominantly for use as (i) an educational establishment is exempt from tax.
2. Prior to 1.3.2013 it was exempted under clause 9 of above notification
But, w.e.f.1.3.2013 it is not


disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case

04 September 2013 1. As per notification 25/2012 clause 12 Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a structure meant predominantly for use as (i) an educational establishment is exempt from tax.
2. Prior to 1.3.2013 it was exempted under clause 9 of above notification
But, w.e.f.1.3.2013 it is not


disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case

05 September 2013 The exemption is for services provided to government for which my opinion is same as other expert's opinion.
In your case you said that services are provided to educational institute which is not under exemption criteria

05 September 2013 The exemption is for services provided to government for which my opinion is same as other expert's opinion.
In your case you said that services are provided to educational institute which is not under exemption criteria


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