service tax on tution

Queries 1317 views 6 replies

--solve one query 4 me...!As urgent as u can??
Its related to service tax-in case an individual imparts tution by online classes..and the tutor despatches the books to students via post...then is this service liable to service tax?the confusion is that...one of the rule says that "Any service rendered at the premises of service receiver is exempt from service tax" while another rule says"that tutions rendered by post is liable to service tax".So pls clear it!!

Replies (6)

...hi..

the main part of the service is online tution,the postal notes are secondary.

so that it is tax free....

anand can u pls give me reliable point to prove ur ans?

bcoz i m actually starting an online cum postal tution classes....so i don't want to b in any confusion....neither do i want to pay  tax when not applicable....

Well kripa, when there is tax- there are legal provisions. If there is no tax, there is no legal provisions. So nobody can point towards a legal provision, when there is no tax.

For example, if there is no tax on "breathing", there cannot be a legal provision saying that there is no tax on breathing.

Hi kripa, if u read the definition of Commercial training & coaching service you will find that there must be an establishment or a premise wherefrom the students impart the skill by way of coaching. Your case seems that there is no center or establishment as such where you can conduct the classes. Hence, so long as there is no premise to register it won't attract the service tax under commercial training or coaching center - satish 

thanks sir

but i have my offc for the purpose....so what do u say in this case??and tell me when i should get registered for service tax-is it when my turnover reaches 7 lakh??or any amendments??

Dear Kripa,

The requirement of registration arises on reaching 0f turnover of taxable services of Rs. 9,00,000/- yet service tax is payble only after the gross receipts exceeds 10,00,000/-. The condition precedent to this exemption is that the gross taxable receipts during immediately preceding year should not have been exceeded Rs. 9,00,000/-. You have an office but not a center where coaching classes could be carried out. So don't bother.


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