Labour contractor

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 August 2013 SIR,
IF AN ASSESSEE RECEIVES TOTAL OF 1500000 AGAINST 194 C PAYMENTS, SINCE HE IS LABOUR CONTRACTOR CUM LABOUR FOR CONSTUCTION OF BUILDING OF EDUCATION INSTITUTION, WHETHER SERVICE TAX IS APPLICABLE, IN CASE WE FILE INCOME U/S 44AD WITH 12%

04 August 2013 As per 25/2012 the following services provided to educational institute are exempted :-
9. Services provided to an educational institution in respect of education exempted from service tax, by way of,-
(a) auxiliary educational services; or
(b) renting of immovable property;

The above does not include construction of building and hence not exempted.



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