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Service tax

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is service tax appliable for construction of school building which is being run by a registered charitable trust

 

 

 

 

thanks in advance

venkata krishna 

Replies (2)

w.e.f 01.04.2013 Only the auxiliary educational services and renting of immovable property provided TO an educational institution in respect of education exempted from service tax  would be exempt from service tax. [ Notification No. 03/2013 - ST dated 01.03.2013]

Since construction is not an auxiliary educational service, it is chargeable.

Mega exemption notification amended vide Notification 03/2013-ST dated 01.03.2013

Exemption to auxiliary educatinal services and renting of immovable property service

provided BY an education institution withdrawn.


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