Commercial coaching and training institutes

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sachin.c.

sachin.c. (Querist)
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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.

CMA MALHAR BEHERA

CMA MALHAR BEHERA (Expert)
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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

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sachin.c.

sachin.c. (Querist)
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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.

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