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Whether individuals going to houses to impart tuition/coaching would be chargeable to service tax?

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Whether individuals going to houses to impart tuition/coaching would be chargeable to service tax?

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Ans:- Service tax is on institutions/establishments. Only those service providers are covered under service tax who have some establishment for providing commercial coaching or training. Thus, individuals providing services at the premises of a service receiver would not be covered under service tax. However, if coaching or training center provides commercial coaching by sending individuals to the premises of service receivers, such services would be chargeable to service tax.

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