service tax applicablity

Mr. Vijay,

Commercial Training or Coaching Service is defined under Section 65(27) of the Finance Act 1994,l 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 sports, with or without issuance of certificate and includes coaching or tutorial classes but does not include pre-school coaching and training center or any institute or establishment which issues any certificate or Diploma or Degree or any educational qualification recognized by law for the time being in force.

Please see the Circular as mentioned under:

 Vocational Training and Coaching Center as per Circular No 59/8/2003 dated 10^th July 2003.

Hope this will serve your purpose,

Thanks, S. Banerjee

Hai Daxini

Refer the following link:

https://www.servicetax.gov.in/st-cirmainpg.htm

it is about applicability of service tax for vocational training institute.

regards.

refer circular no: 107/01/2009 in the above link....

Thanks

thxs ao all of u for u r immense help....