Weathe can we rise bill without s.t to school having exmatio

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 February 2016 Sir
I provided service to school .

can i rise bill without service tax. school having examination from service tax.
its not registered under sec 12 AA income tax.

Urgent

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
Follow

23 February 2016 School is covered under negative list. hence not taxable

Ashish Chaudhary

Ashish Chaudhary (Expert)
Follow

24 February 2016 Services provided to school is not liable to service tax if it is in the nature of:
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Government;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv) services relating to admission to, or conduct of examination by, such institution;
These services are covered by Mega Exemption Notification.
Alternatively, if your services could be said to be provided by way of education to student of schools, it could find place under Negative List.
Except above, you need to charge service tax on services provided to school.

Registration under 12AA is not relevant for school unless it is engaged in education to abandoned, orphaned or homeless children.