is service tax appliable for construction of school building which is being run by a registered charitable trust
thanks in advance
venkata krishna
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Service tax
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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.
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