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
- Refund Annexure-B
- Sale of Equity shares for Purchase of Residential Property
- Liable to deduct tds and 44ADA
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- Non issue of e way bill
- TDS PROCEDURE ON SALE OF IMMOVABLE PROPERTY BY NRI
- Subscription paid to foreign customer
- ECO SUPPLY REPORTIONG IN GSTR-1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
