Does electrical contract serivices provided to educational institutions comes under the purview of auxiliary educational services in notification no. 25/2012?
Menu
Service tax on services provided to educational institutions
Replies (2)
Yes it covers. Notification says provided to..
Electrical contract service is not covered under the definition of "auxiliary educational service". Following is the extract of the definition as per the notification [ para 2(f) ]
“auxiliary educational services” means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge – enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution;
Moreover, Finance Act 2014 has done away with the concept of "auxiliary educational services". Exemption is available only to the specified services provided to educational institution. Kindly refer Notification No 06/2014 - Service Tax, dated 11.07.2014.
Recent Topics :
- Police Bandobost and GST Invoice
- Understanding where manual effort goes in audit wo
- Scanned purchase bills to Tally XML with GST check
- TDS applicability of foreign remittance to Oracle
- GSTR 9 LATE FEE
- Best Online Mock Test Series for CA Inter January
- COST OF IMPROVEMENT
- Pillows and Mattresses
- GST Applicability for Reg. / Un-Reg. Indian custom
- Amended GST Act & Rules
Related Topics :
CAclubindia
