Applicability of Service tax

Dear Amit,

"commercial training or coaching" means any training or coaching provided by a commercial training or coaching centre;

"commercial training or coaching centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include preschool coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force;

So as per above defination your service is covered under commercial training services covered under section 65(105)(zzc).

Refer www.servicetax.gov.in in this regard, in that go to the ACT, then search for the word commercial training you will find above defination there.

Dear Poornima bang/all friends

Please tell me that is there any service tax applicable on Any Cotching institute. when they teach student.  And I am also interested in this Answer.

Dear Poornima bang/all friends

Please tell me that is there any service tax applicable on Any Cotching institute. when they teach student.  And I am also interested in this Answer.

Dear Poornima Bang

No doubt  these services are covered in commercial training or coaching but   there is a notification(24/2004) issued by the Central gov which exempt services  provided by recreational institute-.

And for the purpose of that notification Recreational institute means-a commercial coaching center or institute which provides training or coaching relating to recreational activities such as Dance, singing, martial arts or hobies.

Now please suggest me whether the private company will fall under this exemption notification.

Dear Puneet,

Refer to the defination of commercial training & coaching centre quoted above it says includes coaching or tutorial classes  .As per my opinion it is liable to Service Tax, take other members opinion also.

Dear Amit,

 Notification No. 24/2004 as amended by 19/2005 dtd. 7/6/2005 & Circular No. 107/01/2009 -ST dated 28/01/2009.

And currently it is Vocational and recreational training institutes exempt from 1.7.2003 to 30/06/2004 and from 10/09/2004 onwards. In case of vocational training, the exemption is available only to such institutes that impart training to enable the trainee to seek employment or self-employment

So you have to ensure that your company's Trainee are learning dance for self employement.

i agree with miss poornima ....

I disagree with Poornima. According to me exemption to dancing/ singing schools is still available under notification no.24/2004-ST, dated 10-09-2004, as amended by, notification no.3/2010, dated 27-2-2010