A company arranging professional courses is asking me to a visiting lecturer on a technical subject. Should I charge them Service tax or visiting lecturers are exempt from ST?
but this fee I get is taxable under income tax rules- right?
THis is a one time course..even then are you calling it salary?
Thanks for any help.
CS RAJESH C.CHOUDHARY
Replied 08 July 2012
The Service Tax is not applicable on visiting lectures in educational institution under commercial training service.
thanks.If I gave the same lecture to a private company for their engineers then ST would be applicable? Also,where is this mentioned in the ST code?any reference? Thanks for your help.
I understand that institutes offering vocational training ONLY are exempt. from ST..If this is a commercial training institute training professionals who are already employed then is ST applcable to the visiting lecturer? If someone clarifies thia aspect I will appreciate it. Thanks.
In income tax it is taxable, but generally such income is not termed as "SALARY" because no employer & employee relationship subsists, such income is received by you as Honorarium so taxable under "other sources".
If you are giving lectures on such technical & professional services then check out whether that service is taxable under service tax, then u wil b eligible to service tax.
This commercial instution charges ST to its participants..does it automatically mean I as a visiting lecturer should charge ST to them? Thanks.
Pls verify the following A/c code for service which is issued by Service tax department, kindly refer and notify any wrong...
Replied 09 July 2012
if u r employed in a classes
say ABC classes and through ur classes u r visiting to any company or any student then there will be ST
but if u r not going through any classes or tutions then there will be no ST