Ca providing coaching services. . . .
This query is : Resolved
07 March 2013
If a CA provided coaching services to students through coaching centre there are two contracts:
1- Between coaching centre and students
2- Between CA & Coaching Centre
Here, Commercial coaching centre will be liable to pay service tax for providing coaching to the students. . .
But, Will CA be liable to pay Service Tax for rendering service to the Coaching Centre. . ?
If yes, under what category of service ?
1- Between coaching centre and students
2- Between CA & Coaching Centre
Here, Commercial coaching centre will be liable to pay service tax for providing coaching to the students. . .
But, Will CA be liable to pay Service Tax for rendering service to the Coaching Centre. . ?
If yes, under what category of service ?
07 March 2013
The education as a part of the curriculum for obtaining a qualification recognised by any law for the time being in force has been set out in the negative list.
The basic question to be answered is whether the coaching institutes are providing education even though at times they are only exam passing shops. Even then what they teach is part of the syllabus.
In my view the exemption is available to the coaching institutes. However the coaching classes may not take the risk as presently they are collecting and paying.
The individuals who provide the coaching/ education would also be considered similarly and may not be liable.
The basic question to be answered is whether the coaching institutes are providing education even though at times they are only exam passing shops. Even then what they teach is part of the syllabus.
In my view the exemption is available to the coaching institutes. However the coaching classes may not take the risk as presently they are collecting and paying.
The individuals who provide the coaching/ education would also be considered similarly and may not be liable.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CAPITAL GAIN REDEVELOPED FLAT
- CLOSING STOCK QUERY
- Requirement under FEMA &RBI
- Short Term Gain Reporting ITR
- Missed TDS
- Rent claimed on building given on permissive possession basis
- Query regarding TDS on EPFO Higher Pension Arrears- under wrong section
- Query regarding Item 61/62/63 vs Item 64 in ITR-3
- DUE DATE FOR ITR FILING
- F&O reporting in ITR
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
