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Service tax exemption to Coaching Classes

This query is : Resolved 

19 May 2011 as per the latest notification no 33/2011 it has been declared that no Service tax is payable by the Commercial Coaching classes if it leads to any educational qualification as recognised by law?

So my query is that whether Coaching classes who provides teaching upto B.com or CA coaching is also exempted as they leads to get certificate???

AS per my understanding they should be exempted

24 May 2011 The commercial coaching classes as recognized by law will be exempted therefore in case of CA , if such coaching is provided by institute then it is not liable but if it is provided by private institute then it will be liable to service tax as per my understanding of notification


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