TaxTMI 
TaxTMI 
Dear Sirs,
Please clarify me, Commercial coaching & Training centers are subject to Service Tax. Presently providing up to VIIIth standard only.
Regards
Srinivas
Commercial Coaching & Training
10 Sep 2016 
5 Replies 
1756 Views Asked by
Service tax applicability for commercial coaching: taxable unless treated as a school; small-provider registration threshold may exempt liability.
Commercial coaching and training centres are treated as a taxable service and subject to service tax unless they qualify as a school or educational institution; the recognition status of the institution affects that qualification. A small-provider registration and payment threshold operates to delay or exempt registration and tax payment until the threshold is exceeded, and experts in the forum endorse these positions. (AI Summary)
Commercial coaching and training centres are treated as a taxable service and subject to service tax unless they qualify as a school or educational institution; the recognition status of the institution affects that qualification. A small-provider registration and payment threshold operates to delay or exempt registration and tax payment until the threshold is exceeded, and experts in the forum endorse these positions. (AI Summary)