TMI BlogSERVICE TAX ON SECURITY SERVICE.X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sirs, I have one issue regarding payment of service tax on Security Service. Issue is that my relative is providing security service to Banks and Educational Institutes. Recently as per Notification No. 10/2017 dated 08.03.2017 , exemption of service tax is granted only up to Education up to H.S.Ed. Cess. My query is that :- 1] If any service provided by Proprietor firm to Educational Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titutes providing education both higher secondary and above higher education? In this case who should have to pay tax ? Either by Service Provider or Educational Institute ? - Reply By Rajagopalan Ranganathan - The Reply = Sir, Since you have stated that your relative is providing security service to Banks and educational Institute which provides both higher secondary and above higher second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, the Educational Institute has to pay service tax on security service provided by your relative on reverse charge mechanism vide Sl. No. 8 of Notification No. 30/2012-ST dated 20.6.2012 as amended in view of the proviso inserted by Notification No. 10/2017 dated 08.03.2017 , - Reply By Himansu Sha - The Reply = What is the category of the institute? Body corporate or not. Please clarify. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption to edn institute before amendment was for auxiliary services. - Reply By sanjeev jadhav - The Reply = Dear Sir, It is Educational Institute providing Education of Engineering Degree and Diploma Courses. It is Government College. - Reply By Gorantla Bhaskar Rao - The Reply = Dear querist, As per Mega Exemption Notification No.25/2012 ST Dated 20.06.2012 as amended by Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.10/2017 Dt.08.03.2017 , exemption is available to 9. Services provided,- (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Government; (iii) security or cleaning or house-keeping services p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erformed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution. Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent; . In view of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the above provisions would apply to educational institutions providing services by way of pre-school education and education upto higher secondary school or equivalent only. Reverse charge mechanism vide Sl. No. 8 of Notification No. 30/2012-ST dated 20.6.2012 is applicable for security services in this case. In relation to services provided or agreed to be provided by way of security services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by any individual, HUF or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory, then the recipient of the service is liable to pay 100% service tax(w.e.f 1.4.15). - SERVICE TAX ON SECURITY SERVICE. - Query Started By: - sanjeev jadhav Dated:- 2-6-2017 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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