service tax on computer education provided to school children

[shankar pisal]

sir, i would like to know that whether i need to pay service tax for imparting computer education in school, my arguments towards not following under the preview of service tax is ... firstly we are conducting this during school hours, in the school classroom and are curriculum based...for this the setup has been done by us and school has been given unconditional rights to use the computers, since the schools do not have IT subject experts to educate the students hence we have provided teachers from our end who are on our payroll for the same... please advice also in light of clarrification given on page 22 and 23 of dof no 334/8/2016-tru dt 29 feb 2016

AI Summary

Service Tax Applicability on Computer Education in Schools: Manpower Supply and Equipment Use Considered Taxable A discussion on a forum addressed whether service tax applies to providing computer education to school children. The individual inquired if service tax is necessary since the education is curriculum-based, conducted during school hours, and involves the provision of teachers and equipment by the service provider. One reply suggested the service might be taxable as manpower supply. Another response indicated that both manpower supply and the right to use tangible goods are involved, both of which are taxable. The final reply expressed hope that the query was resolved.