Serice tax for educational institution/colleges

Varatharajan sir,

By the way of construction of a structure meant for Educational is exemption up to 31.03.2015 and now this exemption is withdrawn with effect from 01.04.2015. The under mentioned services are only exemption from service tax by the educational institutions under the serial No: 9 of the Notification No: 25/2012-ST dated 11.07.2012 as amended by Notification No.06/2014 dated 11.07.2014.,

1. Transport of students, staffs and faculties

2. Catering services including mid-day meals scheme sponsored by the Government

3. Security or cleaning and house keeping services in such educational institution

4. Service related to admission or conduct examination

so my opinion is construction works to educational institution are applicable to Service Tax & its coming under the Works contract & applicable abatement if original works is 70% w.e.f.01.06.2015.