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Service tax

Preeti (Finance Personnel) (25 Points)

10 October 2016

Whether an educational institute is in ambit of service tax on payment to foreign educational institutes for receieving teaching services.or workshop charges.?

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3 Replies

Harendra Kumar (Tax Advisor ) (1326 Points)
Replied 10 October 2016

Please check the notification 25/2012 or Negative list, if fall in the list there is no provision of Serivce Tax.

sagar parakh (Group 2 Cleared) (317 Points)
Replied 10 October 2016

It is the case of Import of Service and such educational institute has to pay ST on RCM irrespective of SSP exemption (if any).

Mahendra (Chartered Accountant) (154 Points)
Replied 10 October 2016

Please refer to Entry No. 34 (b) of Mega exemption i.e. service provided by person located outside taxable territory (i.e. outside India) to an entity regsitered under section 12AA of Income tax act for the purposes of providing charitable actvities.

Or Sr. No.9 of 25/2012 which reads as services provided to an educational institution in respect of educcation is exempt from service tax by way of auxilliart edu. services.