applicability

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

25 October 2010 whether service tax is applicable on contruction contracts received from educational institutions and from military department and on what basis

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
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26 October 2010 If it comes under works contract due to composite nature of service, no exemption. exemption under this head is available only for , Roads, Airports, railways, Transport terminals, tunnels, bridge, dams etc.

CA Ankit Shah

CA Ankit Shah (Expert)
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27 October 2010 Under commercial Construction Service:
Construction, which are for use of institutions being established solely for educational, religious, charitable, health purpose and not for the purpose of profit are not taxable being non commercial in nature.

If services not covered above, then services provided - taxable.

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Querist : Anonymous

Querist : Anonymous (Querist)

10 November 2010 military dept. is neither educational inst.or charitable or religious institution, so does that means that it has a commercial purpose so now whether the same will be liable to service tax.
moreover, educational institutions have profit motive. thus, if there is a trust which is constructing a college and giving education and the same is giving contract for construction of college, will the same be liable to service tax