Commercial Coaching & Training Institute

[Pravinkumar Mundada]

Dear Sir

Please explain the position of Service tax on Private Tutions of std. 8th to 12th Class.

In the negative list the is given up to higher education level there is no service tax.

is it correct?

Or there is service tax on above Tutions 8-12 th std.

CA Pravin Mundada

Aurangabad (MH)

[Madhukar N Hiregange]

NO service etax as specifically excluded in negative list.

[Mahir S]

Clarification by the Board

(Taxation Guide – Guidance Note – 4 – Exemptions dated 20.06.2012)

“4.12 Specified services relating to education ::

4.12.8 Are private tuitions covered in the entry relating to education?

No. However, private tutors can avail the benefit of threshold exemption.

Hence, in your case service tax is required to be paid.

AI Summary

Service Tax Confusion: Are Private Tuitions for Grades 8-12 Exempt? Clarification on Education Service Exclusions. A query was raised regarding the applicability of service tax on private tuition for students in grades 8 to 12. The individual inquired whether these tuitions are exempt from service tax as per the negative list, which excludes certain educational services. One response clarified that private tuitions are not covered under the education exemption and must pay service tax, although private tutors can benefit from a threshold exemption. Another response confirmed that service tax is not applicable as private tuitions are specifically excluded in the negative list.