Service tax liability on commercial coaching.

[MANASH MUKHERJEE]

A commercial coaching institute short term courses as well courses under DOEACC scheme at O/A/B/C level. My question is whether the fee received against DOEACC scheme is taxable or non taxable.

AI Summary

Service tax on commercial coaching: taxable unless course qualifies as approved vocational education or recognised qualification.
Commercial coaching services are generally taxable; they are excluded from taxation only if they fall within the education exclusions: a recognised qualification by law or an approved vocational education course. The approved vocational course definition requires institutional affiliation or prescribed approvals, and DOEACC courses must be tested against these criteria (recognition by law or meeting the approved vocational course definition) to determine whether the fees are non taxable.