Service tax on construction of a building for an university

A construction company is constructing (Works Contract) a building for an university. Is service tax applicable for this service or it is exempted?

Kindly refer the notifications or other relevant extracts if any.

Replies (3)

not taxable as related to education.

So, you mean that any service provided which is related to education is exempted. But I suppose Act says only auxilliary services to the education services are exempted. If it is so I don't think it is exempted because it is not an auxiliary service.

Kindly refer to any notification or circulars if it is exempted.

The Construction Service for educational institution was not taxable upto 30.06.2012, being construction for non-commercial purpose. However from 01.07.2012, such services are taxable as the same are neither covered in ;Negative List' nor exempted by Notfn No. 25/2012-S.T

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