ST Applicability

This query is : Resolved 

29 May 2009 Hi All

M/s XYZ ltd constructed building and asked an institution to run the school in that building. For running the school, M/s XYZ ltd pays management fees to the institution. The management fees is around Rs, 12Lakhs. The admission fees, monthly fees is collected by M/s XYZ LTd.

Is there any applicability of service tax?

03 June 2009 This particular service attracts service tax under the category of Business Auxialiry Service (provision of service on behalf of the client)

08 June 2009 But the same is exempt under notification from 14/2004 .




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