Will service tax liability arise in case of construction service provided to educational institute affiliated to Govt of india like IIT. earlier the same was exempted from service tax liability.
13 May 2008
PARA 13 OF CIRCULAR NO.80/10/2004-S.T. DATED 17/09/2004[RELEVANT EXTRACT] ARE EXEMPTION FROM SERVICE TAX TO EDUCATIONAL INSTITUTION AFFLIATED TO GOVT OF INDIA LIKE IIT
Will service tax liability arise in case of construction service provided to educational institute affiliated to Govt of india like IIT under works contract servcie. earlier the same was exempted from service tax liability under commercial industrial construction service.
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