Taxable or not

A client has entered into an agreement with various schools to provide them the following:

1. 10 computers
2. 1 teacher who teach Computer hardware and networking training.

Is this kind of service taxable under service tax?
If yes, then in which classification.

Regards

Replies (4)

1) Taxable as "rent of machinery"

2) Taxable as "recuitment of manpower" 

Let me clear myself....

He is not taking any rent from the school. Nor taking any salary for the teacher.

he himself gives salary to the teacher and his receipts are from students for providing Computer Education.

then its "Taxable" coaching class, 

it will be considered as coaching

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