If someone receives fees / income from educational training providing institutes and colleges as a visiting guest lecturer, what are the relevant provisions in case of following:
1. Service tax i.e. does service tax applicable on guest lectures?
2. TDS i.e does guest lectures falls under the category of professional services u/s 194J and does tds is applicable on this?
Dear Kamaljeet
As per Mega Exemption Notification No. 25/2012-Service Tax dated 20th June 2012
Services provided to or by an educational institution in respect of education are exempted from service tax, by way of,-
Thanks for your reply. However, as you mentioned above that providing guest lecture is covered under technical service u/s 194J. I tried looking at the notified list for professional/ technial service, issued by CBDT in this regard but couldn't find the words "guest lecture" or something similiar mentioned therein. Can you please share something relevant (section or notification etc.) from the income tax law (as you shared in case of service tax) that shows that providing guest lecture in educational training institutes falls within the purview of professional/ technical service u/s 194J.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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