Services provided to Govt Organisation by a Society

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 June 2010 Whether Service Tax is applicable when a Society providing Services to Govt Organisation? (like Evaluation Studies)

Arjun Chadha

Arjun Chadha (Expert)
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06 June 2010 Service tax is applicable on provision of specified taxable services under the Finance Act, 1994. There is no specific exemption under the Act in respect of services provided by a society to a government organisation. Therefore, in case any taxable services are provided by a society to a government organization, service tax would be applicable. However, it should be noted that in case the value of all taxable services provided by the society in a financial year does not exceed Rs 10 lacs, service tax would not be chargeable.

In case of services pertaining to evaluation studies, the relevant taxable service category would be market research agency’s service, scientific or technical consultancy service etc, depending on the exact nature of services provided. Please provide details of the exact services so that the category can be conclusively determined.