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.