service tax on individual tution
This query is : Resolved
30 June 2009
my mother takes tution on science at home .is she required to collect the service tax and deposit the same to govt.is there any regulation for the same.
01 July 2009
Of course the service provided is liable to service tax. But if it is not at a big scale & she can get exemption as per the prescribed limit. I think the limit is 4.0 lacs of turnover.
01 July 2009
You are exempt from service tax.
As per the defination "Commercial training or coaching center means "any institute or establishment progind commercial training or coaching for imparting skill or knowledge or ..............". You are not fall under the defination of the commercial training or coaching certer, since you are neithern institute nor any establishment.
It has been also clarify in the CBEC Circular No.59/8/2003, please refer.
For you knowledge the service tax exemptin limit has been increased up to 10 lacs wide Notification No. 8 2008 Service tax.
As per the defination "Commercial training or coaching center means "any institute or establishment progind commercial training or coaching for imparting skill or knowledge or ..............". You are not fall under the defination of the commercial training or coaching certer, since you are neithern institute nor any establishment.
It has been also clarify in the CBEC Circular No.59/8/2003, please refer.
For you knowledge the service tax exemptin limit has been increased up to 10 lacs wide Notification No. 8 2008 Service tax.
01 July 2009
LIABLE IF RECEIPTS IS CROSSED RS. 10.00 LACS
01 July 2009
No in this situation
01 July 2009
agree with mr.gurdeep
04 July 2009
See it will attract ST. but get benifit from ST wen fees collected is less than 10 lacs in the preceeding FY or in likely to eceed 10 lac in the Current F yr
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