17 August 2011
Our client, an LLP, provides training for freshers of a software company & charges a particular fees for it. Does this training service fall under the category of professional/training service as mentioned in section 194J?
19 August 2011
One can easily observe that, Providing training is not a Technical service. Coming to Professional service, the following should be read first.
"Explanation : For the purposes of this section (194J), - (a) "Professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section;"
I hope that the definition of "Professional Services" is not covering the Training Services.
CAclubindia
