construction in educational school, Service Tax

[narendra soni]

Dear Experts

Expansion is planned in an educational school by construction of 2nd floor. Whether school is liable to pay service tax under reverse charge as works contracts services where both material & labour will be employed by contractor, whether ST regn.no of school  is required to obtain,pl.suggest urgently.

Posts / Replies

[sanjeev bajaj]

Dear Soni,

It depends upon the status of the organization. Pls state the status i.e company, trust, society, individual etc.

[narendra soni]

The CBSC school run by a society. All material & Labour will be employed by contrator.

[sanjeev bajaj]

No liability to pay tax under reverse charge applicable to society. please refer  Notification No. 30/2012 and no need to obtain registration.

[rakesh bhelloriya]

No liability to pay tax under reverse charge applicable to charitable, welfare and educational society who working for downtrodden & poor society.