Whether any abatement is available under Service Tax on the earth Excavation work done by a firm to Educational Institution by using Hitachis, JCBs, Tippers etc. under which category the aboe service can be delt.
Please Help me on the Topic.
Menu
Service tax on earthwork
Replies (1)
As per the descripttion provided, the present service falls under the head "Site formation and clearance", for which there is no abatement available.
Even if the services are provided to an Educational institution, the same are taxable, since, as per the Notification No.25/2012, dated 20.06.2012, only the following services are exempt when provided to an educational institution.
|
"9. Services provided,— |
|
|
to an educational institution, by way of,— |
|
|
transportation of students, faculty and staff; |
|
|
catering, including any mid-day meals scheme sponsored by the Government; |
|
|
security or cleaning or house-keeping services performed in such educational institution; |
|
|
services relating to admission to, or conduct of examination by, such institution;"; |
|
Recent Topic
- TDS deducted by EPFO under wrong section
- Schedule SI in ITR-2
- What is the easy way to do CA- through foundation
- Schedule FA query for this AY 2026-27
- Business income source for husband and wife
- Set off of LTCL against STCG under section 536(2n)
- Audit Workflow tool
- Is CA through direct entry easy for a commerce stu
- Dividend and withholding tax - DTAA- RSU
- NRI Query: Capital Gains Tax Exemption under Secti
Related Topics
CAclubindia
