11 June 2015
Usually provider of taxable service is liable to pay service tax & therefore he is required to get registered.
In the negative list of service there is specified The following services relating to education are specified in the negative list – a) pre-school education and education up to higher secondary school or equivalent b) education as a part of a prescribed curriculum for obtaining a qualification recognized by any law for the time being in force; c) education as a part of an approved vocational education course Approved vocational education courses have been specified in section 65B of the Act. These are a) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961 (52 of 1961) b) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Employment and Training, Ministry of Labour and Employment, Government of India; c) a course run by an institute affiliated to the National Skill Development Corporation set up by the Government of India. d) Vocational courses offered by institutes affiliated to the State Council of Vocational Training;
So if your trust is covered under this then it is exempted otherwise taxable.
As per notification No. 25/2012-Service Tax rules has provided exemption to small scale service provider from service tax up to aggregate value of taxable services provided of 10 lakhs in a Financial Year .
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