Individual covered under coaching services or not

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 December 2013 My Query is,

A Person providing coaching services to an institute for preparation of competitive exam, further Institute charge Service Tax from its Students, so my question is Whether the individual is also liable to charge service tax from institute or not, and whether he covers under service of Commercial Coaching.

Plz Reply As soon As possible.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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12 December 2013 he is covered under service tax if his annual receipts from all the serviceable activities exceed Rs 10 lakhs.

Querist : Anonymous

Querist : Anonymous (Querist)

13 December 2013 Sir but commercial coaching services is applicable on Establish Institute or coaching centers only, and there is no clarification about whether the individual is also covered under this service or not.

plz give reference about your reply, if any.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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13 December 2013 there is no where any relif provided to such ind...so applying the concept of negative analogy such person's if gross receipts exceeds Rs 10 lakhs then service tax needs to be paid.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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13 December 2013 Dear gagan,

You are right as far as you are reading the provisions of "Commercial coaching services." However, after implementation of negative list, unless and until a particular service is covered under the negative list, it shall be taxable. therefore, a person providing coaching services shall be covered under the "services other than 119 services".

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