Service tax on exam fees

This query is : Resolved 

31 October 2008

Whether exam fees collected by computer edu. co. on the behalf of third party are liable to service tax ?

01 November 2008

Yes, service tax is leviable on fee of any sort charged by a coaching centre unless it is approved or recognised by an university or board but does not includes the cost of books charged which are priced at MRP.

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