Commercial coaching and training institutes
This query is : Resolved
19 January 2015
Dear Sir/Mam,
Our client is a Networking training company providing CCNA and CCNP training to Ministry of Micro Small and Medium Entrp. I would like to know whether Service tax is applicable to the above mentioned services when provided to Central government. If no, kindly guide on the Notification under which the same is exempt.
Our client is a Networking training company providing CCNA and CCNP training to Ministry of Micro Small and Medium Entrp. I would like to know whether Service tax is applicable to the above mentioned services when provided to Central government. If no, kindly guide on the Notification under which the same is exempt.
CMA MALHAR BEHERA
(Expert)
19 January 2015
Notification No. 9 /2003 - Service Tax
In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by, -
(i) a vocational training institute;
(ii) a computer training institute; or
(iii) a recreational training institute;
to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act.
Explanation.- For the purposes of this notification,-
"computer training institute" means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware
In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by, -
(i) a vocational training institute;
(ii) a computer training institute; or
(iii) a recreational training institute;
to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act.
Explanation.- For the purposes of this notification,-
"computer training institute" means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware
Message likes :
1 times
20 January 2015
Dear Sir,
Thank u for the earlier answer, but i would like to know whether the notification no.9/2003 still holds good. The ST 3 return for April to Sept 2014 does not contain the said notification. Kindly guide me sir.
Thank u for the earlier answer, but i would like to know whether the notification no.9/2003 still holds good. The ST 3 return for April to Sept 2014 does not contain the said notification. Kindly guide me sir.
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
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Taxation of crypto futures in India Fy 2026- 2027
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- MSME disclosure and disallowance
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
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
