Will service tax liability arise in case of construction service provided to educational institute under works contract servcie. the notification no is required for filing of return. please help me
24 October 2011
The defintion under commercial construction as well as works contract specfically lays down that the building is tobe used for furtherance of commerce or industry. Excluded vide definition itslef. You may write to dept indicatingthat there is also a circular issued by them in this regards.
CAclubindia
