is service tax appliable for construction of school building which is being run by a registered charitable trust
thanks in advance
venkata krishna
2 Replies
ROSHAN PAUL JOSEPH
(CA Final student)
(311 Points)
Replied 21 June 2014
w.e.f 01.04.2013 Only the auxiliary educational services and renting of immovable property provided TO an educational institution in respect of education exempted from service tax would be exempt from service tax. [ Notification No. 03/2013 - ST dated 01.03.2013]
Since construction is not an auxiliary educational service, it is chargeable.
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