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Service tax applicability

P. Somani (Student) (56 Points)

31 December 2015

Dear Sir,

I am Doing work on MNIT(Jaipur, Rajasthan). MNIT is Central govt. educational college. Recently We organized a student conference in our campus. We would like to know about service tax applicabity for that Event.

Is it Exempt for Service Tax?

Is it cover in negative list or Notification no. 25/2012 ?

Please give us your valuable feedback urgently. I shall be grateful to you.

An acknowledgement of this email would be really appreciated

Thanks & Best Regards

Parag Maheswari

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3 Replies

Mayur Kashinpure (Student) (341 Points)
Replied 31 December 2015

Charges received for student conference is neither covered in the negative list nor are they exempt under Notification 25/2012.
Service Tax is applicable subject to notification governing small service provider (33/2012).

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P. Somani (Student) (56 Points)
Replied 02 January 2016

Thanks Dear,

But Student conference conference mostly Exp. like -TA, Five Star hotels Dinners, Honorieum etc. TA & Hotels bills already charged Service tax. So Should i register over Service tax ? Acually we have organised many student conference we receive more than 10 lacs fees in a year. We don't have apply notification no.33/2012.

Please advise urgent what to we do

elangovan (Tax and Financial Advisory) (217 Points)
Replied 02 January 2016

If the amount you have received is mere reimbursement of the expenses you have incurred (and can be linked on one to one basis) it will not be chargeable to Service Tax, as it is an activity incidental to the educational services of your institution and not a specific service rendered by you.

However, if you are charged any fee in addition to the actual cost incurred by you, then it amounts to service chargeable to service tax.

In your case since you charge separate amount as fees from the attendees, ST should be levied