TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Service Tax Applies to All Educational Coaching Centers, Regardless of Profit Motive; Exemption for Vocational Institutes Clarified.</h1> The circular addresses the levy of service tax on educational institutions, specifically focusing on commercial training and coaching centers. It clarifies that service tax applies to all such centers, regardless of their profit motive. The document discusses the complexities in determining taxability for post-school education, highlighting the role of statutory bodies like the University Grants Commission and the All India Council for Technical Education in recognizing institutions. It notes that vocational training institutes are exempt from service tax only if they provide skills directly leading to employment. The circular aims to resolve disputes and guide the implementation of these tax rules.
TaxTMI 
TaxTMI 
