SERVICE TAX ON COMMERCIAL TRAINING & COACHING SERVICE

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Somesh Goyal (Querist)
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25 May 2010 Dear Experts,

I would like to have your expert opinion on the Following issue :

As per the notification no. 3 dated 27.02.2010, The Government amended the definition of Vocational Training institute & restricted the same to "Any industrial training institute affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961 (52 of 1961).

I do have the query that whether we are "LIABLE" for service tax as per following :

1. We do provide the education for certain courses in Hospitality, Beauty & Multimedia and issue the diploma / certificate at our own as VOCATIONAL TRAINING INSTITUTE.

2. We are not recognised with any university etc.

3. We do have given the franchisee's in some cities.

4. We do have the Master franchisee of a foreign Company.

5. The courses of our institute are similar to those as approved by NCVT under the "MES Courses. Can we claim the exemption

6. In case we are liable to Service Tax, then how the liability will be calculated, as per following date :

a. We do have the gross receipts till 26.02.2010 of Rs. 16 Lacs and from 27.02.2010 to 31.03.2010 of Rs. 8.65 Lacs, Can we claim the Basic exemption of Rs. 10.00 Lacs.

b. In the current year under consideration, whether we will be able to claim the exemption again.

c. In case our gross receipts exceeds the basic limit, do we have to pay the service tax from the very first coin we have received or we can claim the exemption again.

I 'll be very greatfull to all of you, if you people could help me out.

Regards

Somesh Goyal

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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03 June 2010 The retrospective amendment probably will be challenged.
You are liable to pay the ST for the future years. If retrospectivity dismissed then SSP exemption of Rs. 10 Lakhs can be claimed now since the pr yr taxable services were nil. Only on balance after 10 lakhs would the same be levaiable. Pl take a legal opinion from an expert.

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