Works contract services provided to an educational inst.?

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CA girl (Querist)
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26 March 2014 Are Works contract services provided to private charitable educational institutions exempt from service tax?

If yes please provide the relevant notification number.

Shrikant Toshniwal

Shrikant Toshniwal (Expert)
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26 March 2014 In year 2012-13
exempt under service tax N/N 25/2012 (called the Mega Notification) dated 20-06-2012.

CA girl

CA girl (Querist)
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26 March 2014 But the Mega Exemption notification only talks about such services provided to a government/Local authority run educational institution, My query is about private educational institution.

CA. RAVIKUMAR

CA. RAVIKUMAR (Expert)
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26 March 2014 Hi,

The Mega Exemption notification reads as follows:

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;

Your service is not covered under Exemption hence taxable

and also look for Reverse charge mechanism