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Income from guest lectures (service tax and tds)

Kamaljeet (Executive) (38 Points)

28 February 2015

If someone receives fees / income from educational training providing institutes and colleges as a visiting guest lecturer, what are the relevant provisions in case of following:

1. Service tax i.e. does service tax applicable on guest lectures?

2. TDS i.e does guest lectures falls under the category of professional services u/s 194J and does tds is applicable on this?

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2 Replies

J. K. Ratan (Compliance Advisor) (794 Points)
Replied 28 February 2015

Dear Kamaljeet

As per Mega Exemption Notification No. 25/2012-Service Tax dated 20th June 2012

Services provided to or by an educational institution in respect of education are exempted from service tax, by way of,-

auxiliary educational services; or
renting of immovable property;

But this defination don't cover the coaching classes.

As you are providing educational training in Institutes and collages are coverd under auxiliary eductional services.

So you are not liable to charge service tax from clients and deposit to Govt.

Since you are providing technical services on a particular subject you are cover under section 194J.

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Kamaljeet (Executive) (38 Points)
Replied 28 February 2015

Thanks for your reply. However, as you mentioned above that providing guest lecture is covered under technical service u/s 194J. I tried looking at the notified list for professional/ technial service, issued by CBDT in this regard but couldn't find the words "guest lecture" or something similiar mentioned therein. Can you please share something relevant (section or notification etc.) from the income tax law (as you shared in case of service tax) that shows that providing guest lecture in educational training institutes falls within the purview of professional/ technical service u/s 194J.