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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 August 2013 The Trust registered under BPT act, 1950,having name Maharashtra Judicial Academy and education center and Indian meditation institute, but it is not government body.it uses the premises of government for providing professional education to government officer like Judge, police etc. It receive income for accommodation, food charges, registration fees from different bodies. for registration under service tax what should be select. eg for builder we select works contract, construction of residential or commercial whatever.

CA Suresh Jain

CA Suresh Jain (Expert)
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02 August 2013 It should be

Commercial Training or Coaching

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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20 July 2025 For the Trust providing professional education and training to government officers (like judges, police), and charging fees for accommodation, food, and registration, the appropriate service tax category would be:

"Commercial Training or Coaching" (Service Code: 999293)

Why this category?
The Trust is engaged in imparting education/training, not in construction or works contract.
The service provided is training/education which falls under Commercial Training or Coaching Services.
Charges for accommodation and food are incidental to the training service.
Additional Points:
Since the Trust is not a government body, it does not qualify for exemption as a government educational institution.
Income from these activities would be taxable under service tax under this category unless specifically exempted.

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