Service tax on coaching classes

This query is : Resolved 

05 May 2011 Recently govt of India has exempted vide notification no 33/2011 that any coaching or training leading to grant of a certificate or diploma or degree or any educational qualification which is recognised by any law for the time being in force;when provided by any commercial coaching or training centre from the whole of the service tax leviable thereon under section 66 of the Finance Act, 1994

My client is engaged in providing coaching to CA students. Can he claim exemption under above referred notification?

05 May 2011 Private coaching for CA exam is not eligible this exemption. Coaching class conducted by ICAI qualifies for this exemption.

05 May 2011 However notification gives exemption to any commercial coaching center and not only to recognized commercial center. Kindly explain.

09 May 2011 As per my view, a commercial coaching or training centres which also having the authority to grant of a certificate or diploma or degree or any educational qualification, is exempt from ST. In your case only providing coaching classes and not has any authority to issue such certificate. Hope, it clarifies you.


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