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Service provided to educational institutes whether taxable - Service Tax

#1 Issue Id: - 2504
Dated: 17-12-2010
By:- Pankaj Agarwal
Service provided to educational institutes whether taxable

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My client is a works contractor, and providing construction service to an educational institute, can someone kindly say whether that service is taxable.

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#2 Dated: 17-12-2010
By:- rishi mohan

Construction of Buildings for the purpose of educational, religious, charitable, health, sanitation or Philanthropic purpose & not for the purpose of profit not covered under Commercial or Industrial Construction Service.

Such constructions which are for the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature.

You may refer Point no. 13 of  the circular no. Letter F. No. B2/8/2004-TRU, dated 10-9-2004.

Please follow the link for the circular http://www.taxmanagementindia.com/visitor/detail_circular.asp?ID=161


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