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ST Applicability

This query is : Resolved 
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(Querist)
29 May 2009 Hi All

M/s XYZ ltd constructed building and asked an institution to run the school in that building. For running the school, M/s XYZ ltd pays management fees to the institution. The management fees is around Rs, 12Lakhs. The admission fees, monthly fees is collected by M/s XYZ LTd.

Is there any applicability of service tax?
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rajula gurva reddy

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rajula gurva reddy (Expert)
03 June 2009 This particular service attracts service tax under the category of Business Auxialiry Service (provision of service on behalf of the client)
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suparna k s

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suparna k s (Querist)
08 June 2009 But the same is exempt under notification from 14/2004 .
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