Works contract

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Querist : Anonymous

Querist : Anonymous (Querist)

14 December 2013 Sir

Kindly resolve.

Works contract to be done for DAV school.Is service tax leviable.

regards

Annu Agarwal

Annu Agarwal (Expert)
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15 December 2013 As per notification no. 25/2012

services provided to an educational institution in respect of education exempted from service tax, by way of,-

(a) auxiliary educational services; or

(b) renting of immovable property;”.

As defined in the said notification, "auxiliary educational services" means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge–enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution

As per my view
Though works contract may be an auxilliary educational service but it cannot be said to be provided in relation/respect to education and therefore not exempt.

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Querist : Anonymous

Querist : Anonymous (Querist)

17 December 2013 thanks mam

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