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chargiblity of service tax

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(Querist)
17 June 2009 friends,

i have a query regarding chargeblity of service tax to flying training institute. if anybody have a reasonable answer along with any decision or case study or any expert opinion pls do reply as earliest.... i m waiting for ur reply..

thanks & regards
pankaj ganatra
9372256406
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
17 June 2009 What is the query about. If you want broad information a good commentary would provide the base.
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CA CS CMA Srinivasan N

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CA CS CMA Srinivasan N (Expert)
17 June 2009 Generally following training institutes are covered as per Notification 9/2003
1. vocational training institute;
2. computer training institute; or
3. recreational training institute;
However teh Service tax is not applicable on Not for profit organisations. You can refer the case law in this link:
https://www.allindiantaxes.com/ait-news-154.php

Rgds
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