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Service tax on Educational institute

Santosh Nayak (Service) (39 Points)

29 January 2008

Hi All,

Wheater Service Tax is aplicable on Educational Institute or Not ??

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3 Replies

parthasarathy (Practising, C.A) (188 Points)
Replied 29 January 2008

Hi , Service tax is applicable for commercial training or coaching centre services.All commercial training centres, computer coaching institutes are covered. exclusions - preschool coaching, sports training, hobby classes, vocational training, recreational traning, institute issuing any certificate or diploma or degree, etc, recognised by any law in force. the gross amount charged by the service provider is chargeable for S.T

Somesh Goyal (GM) (29 Points)
Replied 09 November 2009

HI FRNDS......

LAW IS VERY MUCH CLEAR THAT VOCATIONAL TRAINING INSTITUTES ARE EXEMPTED FROM LEVY OF SERVICE TAX. THE DEFINITION OF VOCATIONAL TRAINING INSTITUTES IS " such institutes should provide training or coaching that imparts skill to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching."

HOWEVER, the link is being given herein :

https://www.servicetax.gov.in/circular/st-circular09/st-circ-107-2k9.htm

Thanks & Regards,

Goyal

atul kumar (Service) (21 Points)
Replied 14 June 2012

Originally posted by : Santosh Nayak
	Hi All, Wheater Service Tax is aplicable on Educational Institute or Not ??

Wheather service tax is applicable on all services provided by educational institute (including membership fee and coaching clasees conducted by icai/icsi/cwa in line with applicable current provisions of service tax