Applicability of Service Tax to Educational Institution

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(Querist)


14 August 2007

A chaitable trust registered u/s 12A.
Exemption u/s 10(22) ITAT JUDGEMENT FOR
12 YEARS HELD THE ACTIVITIES ARE COVERED UNDER 'EDUCATIONAL INSTITUTE".
Presently claiming exemption u/s 11.
Activities; conducting training,seminar,conferences, safety audit,publishing news letter,journals relationg to Occupational Safety &Health.
All these activities are educational in nature and running "no profit no loss basis" Kindly advice whether Service Tax is applicable to such institute.


CA Prasanna Krishnan V (Expert)


15 August 2007

Dear Sir,

All commercial coaching training centre activities are attracting service tax. If you are recognised as Non Profit Organisation under Income
Tax Act 1961, that itself does not make you exempted from service tax liability.

Only when you conduct courses for which certificates are issued as recognised by any prevailing law from recognised university/edu institution you can be away from service tax ambit.

In addition to the aforesaid taxable service, if more details could be provided to me comment as to whether your other activities attract other category of services too is possible .



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