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Taxability of coaching relating to abacus

Amith Jain (Student CA Final ) (34 Points)

14 June 2016

whether the coaching provided by a educational institution relating to abacus to its students is taxable ?

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7 Replies

CA Harshal Totla (Chartered Accountant) (2229 Points)
Replied 14 June 2016

Following service is covered under negative list of services:
services by way of—
preschool education and education up to higher secondary school or equivalent;
education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
education as a part of an approved vocational education course;
The said coaching institute does not falls under any of the above category. Hence service tax is leviable on this service.

Raj Kumar (--) (98 Points)
Replied 15 June 2016

it seems that, the above coaching is a private coaching center and not providing as a part of a recognised course curriculum. so it is purely taxable.

karan jit singh (Consultant) (1299 Points)
Replied 15 June 2016

Originally posted by : Amith Jain
	whether the coaching provided by a educational institution relating to abacus to its students is taxable ?

The service fall under the purview of ST, hence taxable but claim exemption upto 10lakhs.

Regards

Karanjit Singh | +91-7503588224

Amith Jain (Student CA Final ) (34 Points)
Replied 15 June 2016

thanks for the replies .

Amith Jain (Student CA Final ) (34 Points)
Replied 15 June 2016

whether the taxability would change if institution is not collecting separate fees for the same ? and not providing bifurcation any bifurcation

Alok Agarwal (Partners) (144 Points)
Replied 19 June 2016

Coaching or training in arts culture and sports is exempt from levy of service tax. Abacus however may not be covered under any of this 3 entries. Hence taxable.

karan jit singh (Consultant) (1299 Points)
Replied 20 June 2016

Originally posted by : Amith Jain
	whether the taxability would change if institution is not collecting separate fees for the same ? and not providing bifurcation any bifurcation

Taxability would remain as it is.