Service tax on construction service

Prasanna (Articled Assistant) (119 Points)

18 April 2012  

 

Hello,
 
Whether service tax is attracted on construction services provided to the educational institution which is a non profit organisation?
 
I came across this query after going through  Para 13 of Circular No 80/2004 - S T dated 17.09.2004. Whether this circular is still valid?
 
Thanks & Regards,
 
Prasanna Shenoy