Education Institute

The exemption is given only to Vocational institutes and other recognised institutes or universitis who issues a certificate or degree. Please read the definition carefully. Coaching classes, tution classes computer institute etc are liable to service tax. The vocational institutes provide such education getting which the candidate directly seek to an employment.

Educational institutions are excluded from the deinftion of service provider since they issue a certificate recognised under law.

ALL course conducted by such excluded educational instituion is also outside the purview of service tax. However there have been some disputes in this reagrd.