Service tax liblitiy on scool

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 November 2012 We have running a private CBSE School..we have provided Mess & school Bus facility by own not contractor..These facilities are optional facilities...Can u Explain our services in service tax area...kindly explain the query..!!!

Jayant Bothra

Jayant Bothra (Expert)
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20 November 2012
The service provided by pre- education school and up to higher secondary school is exempted from service tax.

Secondly, The service of mess provided by you, the service of mess is chargeable to service tax. As the charge of education and mess is separate so the service tax is applicable on the mess.

Thirdly, The transportation service provided is specifically exempted by clause 10 of mega exemption N/N 25/2012.

Regds
CA JAYANT BOTHRA
M: 9873-626-020

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Querist : Anonymous

Querist : Anonymous (Querist)

21 November 2012 We have receiving fee in tution fee / school fees..just example a student who took a mess service paid Rs.8000/- & student who dnt took a mess services paid Rs.7000/- so clearyfy how can I calculate service tax amt..

Querist : Anonymous

Querist : Anonymous (Querist)

21 November 2012 हम जो फी स्टूडेंट्स से लेते है वो Tution फीस के रूप में लेते है जो स्टूडेंट्स मेस फैसिलिटी लेता है उससे हम ८०००/- और जो स्टूडेंट्स मेस फैसिलिटी नहीं लेते है उसने हम ७०००/- फीस लेते है तो में किस प्रकार से सर्विस टैक्स की गणना करू कृपया बताये...

Jayant Bothra

Jayant Bothra (Expert)
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21 November 2012 You need to show both the amount seprately in the invoice and charge service tax on the amount charged for mess.
As you mentioned that the student availing the mess facility is paying Rs. 8000/- and the student not availing this is paying Rs. 7000/-. Therefore, clearly Rs. 1000/- is for mess usage. So charge service tax on this amount as following: 1000/112.36*12.36 = 110 is the amount of service tax and Rs. 890/- is the amount for mess fee.

Regds

CA JAYANT BOTHRA

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