Applicability of Service Tax on institute / coaching centre

Any institute or establishment providing commercial coaching or training for skill or knowledge or lessons on any subject or field other than sports.

who r commercial coaching & training ?  and

who r exemepted coaching & training institutes?

The establishments who issue a degree / certifcate recognised under law are excluded.

Vocational training institutes ( other than computer training) are excluded if the course results in the student able to get a job after undergoing the training.

However it is preferable that the defintions are seen cbec.gov.in

General educational institute or coaching centres are not providing any commercial coaching or training, and hence service tax is not attarcted.