Service tax on earthwork

Queries 840 views 1 replies

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.

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;";


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