Whether intensive tuition/coaching institutes/group of individuals for various competitive exams./correspondence and foreign degree courses/spoken language course liable for Service Tax?
Ans:- Commercial coaching and training services provided by institutes that prepare applicants for Board examinations and competitive exams., like entrance examinations for IIT, Joint Entrance Exams./Premedical Tests, Civil Services Exam., etc. are chargeable to Service tax However, services in relation to Commercial Coaching and training, provided by:- a) Vocational Training Institute b) Computer Training Institute and c) Recreational Training Institute; have been exempted service tax w.e.f. 1st July, 2003 vide Notf.no.9/2003 Service Tax. Therefore, vocational coaching and training services provided by typing and shorthand institutes, T.V./Vechile repairs training institutes, tailoring institutes, industrial training institutes, foreign language institutes, computer training centers, hobby classes, institutes teaching martial arts, painting, dancing etc. would not be chargeable to Service tax. This exemption notification no. 9/203 ST is effective only up to 29th February 2004.
Related Questions
- Whether intensive tuition/coaching institutes/group of individuals for various competitive exams./correspondence and foreign degree courses/spoken language course liable for Service Tax?
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