If any commercial trannig center ties up with a deemed univericity (DU) for a degree on behalf of DU,at its center,and collects the fees from Students,is it chageable to ST?
daya shankar singh
(CA ,CS)
(629 Points)
Replied 25 May 2010
No, The services provided by the training institute shall not covered under service tax net. So that the amount collected by it shall not be chargeable
"Commercial training or coaching services" expressly set aside the training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force
CAclubindia
