Applicability of service tax on spoken english centers
pramod
(Querist) 17 February 2012
This query is : Resolved
RESPECTED EXPERTS,
I WOULD LIKE TO KNOW A FINE CLARIFICATION WITH THE SUBJECT MATTER MENTIONED BELOW;
THAT, IN VIEW OF THE SERVICE TAX RULES THAT SERVICES PROVIDED UNDER THE CATEGORY OF COMMERCIAL TRAINING & COACHING CENTERS, FROM THE LIST OF SERVICES, BEARING SERIAL NO: 23 WITH EFFECT FROM 1-7-2003, WHETHER RULE IS APPLICABLE TO SPOKEN ENGLISH COACHING CLASSES OR NOT. IF SO HOW TO ENSURE ITS COMPLIANCE.
THANK YOU ALL.
ajay sethi
(Expert) 17 February 2012
spoken english coaching classes would also fall under category of commercial training and coaching centres .
A V Vishal
(Expert) 18 February 2012
"Commercial Training or Coaching Centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include preschool coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force;
The secition is quite clear about applicability of ST, hence you are required to collect and pay the same in case the gross receipts exceed Rs.10.00 lakhs in a financial year.
pramod
(Querist) 20 February 2012
Thank you Vishal Sir, and other Experts.
