Sowmya.G (CA) 13 May 2015
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.