my partnership co is an atc (authorised training centre) for mkcl's mscit.
we are in the business of providing onsite training to my clients' employees (paid by the client) which allows them to take the mscit exam.
many of the employees take the exam, many of them don't. i can't guarantee obtainment of certification.
i can only guarantee that my training will help employees write the certification exam.
i am paid for the training by the client. the exam fees are paid separately by the employees.
as per notification no.33/2011 of 25th april 2011, am i not exempt from service tax?
my turnover is 50 lakhs per annum.
- narendra
CAclubindia
