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 on private tuitions: taxable unless threshold exemption applies, as education exclusion does not cover tutors.
Private tuition for students of standards eight to twelve is not covered by the education exclusion and is therefore prima facie taxable; however, private tutors may avail the threshold exemption, so tax is payable only if their receipts exceed the prescribed exemption limit.