ICICI

Swimming coaching academy whether liable to service tax


Sowmya.G (CA)     13 May 2015

Sowmya.G
CA 
 31 likes  410 points

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Dear All,

Our client is a sole proprietor. He is running a swimming coaching academy charging fees for different levels of learning. Could you advise whether the person is liable to pay service tax.

Also the person is providing service under a trade name. As per notification no 33/2012 service tax services provided under brand/trade name whether registered or not is not eligible for SSI exemption. Kindly advise on these issues.

 




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