I have a query regarding applicability of service tax for music & dance teaching institute run by a proprietor.Gross receipts for the year is Rs.20lacs. But some people are of the opinion that it is a commercial coaching and hence service tax is applicable.Some are of the opinion that it is recreational coaching and hence exempted from service tax.kindly help me by explaining whether service tax is applicable or not?
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Applicability of service tax
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It is exempted from service tax. Pls go through the following link.
https://www.servicetaxonline.com/content.php?id=196
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