Government of India under Department of employment and training (DGET) allows Assessing bodies to assess the Skills of workmen like carpentary, mason (not having education background like ITI or diploma ) for which DGET is paying fees.My client is assisting the assessing body in carrying out the test and submitt an evaluation report to the assessing body and the assessing body pay my client.
Query:
Whether tthe fees collected by the client attracts service tax and if so under what head?
I do not think this service has any specific catgeory as on date. It is not manpower recrutiment as the same is not in relation of taking up any employment.
It appears to be apart of the educational process and therefore there is no liability.
Please confimr with the revenue before assuming that the same is excluded.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
