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urgent service tax

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(Querist)
25 November 2009 whether service tax will be levied on vocational training provided by any institute whose income is exempt from income tax under section 12a
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
30 November 2009 Vocational training as it is is exempt except for computer training.Liability under commercial coaching& training.
If the concern is a non profit enterprise as per my view there is no "commerciality" in the transaction and there maybe no liability under this category.
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