19 September 2012
1) A Builder registered under Const. of Residential complex is he required to charge service tax on construction of buildings for educational institutions such as schools, colleges, etc? If Yes, since when? 2) Will Gross amount to be charged under the Works Contract Service include the amount of material provided by the service recipient?
19 September 2012
services provided to the government, a local authority or a governmental authority by way of construction related to an education exempt from service tax.
27 September 2012
Only govt educational institutions exempt from 1.7.2012. Now colleges etc would be liable. Prior to July buildings not for commerece or industry were excluded.