Service Tax Exemption for Teaching?

[Lokesh Khetan]

I run a proprietorship company which will be liable to pay service tax in the coming financial year. We are already registered under ST.

I also am employed on a contractual basis as visiting faculty for a UGC recognised professional college, DAIICT, Gandhinagar (www.daiict.ac.in)

Am I liable to pay service tax on my income from teaching or is this exempt?

[Himansu Sekhar]

Sir

Kindly refer to the negative list

l ) services by way of

(ii) education as a part of a curriculum..... In force.

If your activities fall in the above category, there will be no Stax

[DR.MARIAPPAN GOVINDARAJAN]

You are not required to pay service tax.

[KASTURI SETHI]

I support the views of both experts.

[Himansu Sekhar]

Thank you sir

[Lokesh Khetan]

Thank you everyone.

AI Summary

Service tax exemption for education: curriculum-based teaching services are generally not subject to service tax.
The negative list exemption for education as part of a curriculum excludes curriculum-based teaching services from service tax; if the visiting faculty services constitute curriculum-based education at the UGC-recognised college, those receipts are not chargeable to service tax despite the proprietor's registration.