Dear Friends,
Kindly clarify my doubt, now we are conducting short term courses, ranging from 05 days to 3 weeks. In the first two courses which we conducted we charged Rs.2000/- from candidates and paid Service Tax on Rs.1500/- only because Rs.1500 only is shown as tutition / course fee, the rest 500 is admission, registration fee, but then our branch accounts officer told that just by changing name the stax liability does not escape, then anyone can change name, but as per S.Tax rule if we dont provide service what is the need to charge Stax, out of 2000 we are coaching , tuition fee is Rs.1500/- rest 500 is of admission, registration fees, which is not service. but our accounts officer told there might be difference of opinion and even in various cases court judgements also not clear, hence kindly clarify if we collect 2000 rs can we book it as
apppln fee 15 rs
reg fee 500 rs and collect stax only on balance fees ... amount ?
CAclubindia
