supply of testing material - Education

[Srivatsan Krishnamachari]

Dear All,

Kindly let me know this below transaction will attract service tax or not, if yes, against notification/circular etc.

We are providing Printing material to individual students to test their ability, this will be like work book, Based on the marks score, we will be giving material to higher level for further testing. These transactions are taking place presently from 1st standard to 5th standard students only. Students will be from different places not from a particular school. There is no training and coaching is involved, this transactions is near to the sale of work books Do i need to pay service tax on this transaction?

Please replay - Thanks for your support.

BR/Srinivas

AI Summary

Debate on Service Tax Applicability for Testing Materials for Students in 1st to 5th Standard; VAT and Excise Tax Implications A query was raised regarding the applicability of service tax on the supply of testing materials, such as workbooks, to individual students from 1st to 5th standard. The materials are used to test students' abilities, and based on their scores, further materials are provided for advanced testing. One response suggested that service tax applies as it involves training and coaching. Another indicated that VAT cannot be taxed separately on the workbooks. A third response stated that there is no excise, service tax, or VAT on exercise books.