banner_ad

Applicability of service tax

This query is : Resolved 

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
26 August 2014 A company is into Career guidance for students of class 9 to 12.This includes a comprehensive testing,evaluation and counselling for the students resulting with ultimate career choice options. This service is provided to schools and students are directly availing such service.

Whether service tax is applicable for such company.

26 August 2014 yes only when the gross income from such activities exceeds rs 10 lakhs

26 August 2014 Service tax shall be payable on the same.
Reason :career guidance services are not auxiliary education services as per the new definition of "auxiliary education services" w.e.f 11.07.2014.
Please note that now only following are considered as auxiliary education service:
(i) Transportation of students,faculty of eligible educational institution
(ii) Catering services including mid day meal scheme sponsored by the Government
(iii) Security and cleaning services in such education institution
(iv) Services relating to admission to such institution or conduct of examination.
Therefore in respect of any services received by the educational institution only the SERVICES SPECIFIED ABOVE ARE EXEMPT.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details