Servicetax
This query is : Resolved
07 November 2013
PROPRIETORY CONCERN BUSINESS OF WORKS CONTRACT IN CARPENTARY WORK TO SCHOOL & COLLEGES ARE WHETHER EXEMPETD FOR LEVY OF SERVICE TAX IN CONTRACT BILLS AS PER BOARD CIRCULAR NO 172/7/2013 ST DT 19.09.2013
08 November 2013
Works Contract for Carpentary work in an educational institution is neither education service nor auxilliary education services. CBEC Circular No. 172/7/2013 dated 19.09.2013 is just clarificatory. Para 4 of the circular goes on to clarify "In addition to the services mentioned in the definition of “auxiliary educational services”, other examples would be hostels, housekeeping, security services, canteen, etc.".
By no stretch of imagination or definition can the carpentry work be related to the definition of 'auxiliary education service' or the clarification enumerated in Para 4 of the referred circular.
It is my opinion that such contracts would NOT be exempted from levy of Service Tax.
By no stretch of imagination or definition can the carpentry work be related to the definition of 'auxiliary education service' or the clarification enumerated in Para 4 of the referred circular.
It is my opinion that such contracts would NOT be exempted from levy of Service Tax.
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- STCG....................................................
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- TAN for Partnership
- Sales return eway bill
- Treatment of Pension ?annuity returns on PMVY
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- Taxation on LTCG for property sold after 24JUL2024
- GST Registration Horse racing
- Small dealers gst returns filing
- Section 43B(h) – MSME Invoice Paid Before Year End but After 45 Days
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
