Whether Service tax is levied on online 'English Learning' (through its web site) 2 students 4 a fee

[Sanjeev Sharma]

A company wishes to engage in online ( through its web site) imparting of 'English Learning' to students for a fee. Is service tax applicable ? Is there any exemption being it is an educational activity ??

AI Summary

Online English Learning Courses Taxable as 'Coaching' Services, Not Exempt as Vocational Training Under Recent Notifications A company providing online English learning courses for a fee inquired about the applicability of service tax on their services. It was clarified that these courses do not qualify for a service tax exemption under the category of vocational training. According to recent notifications, only vocational training for 'designated trades' and 'Modular Employment Skill courses' are exempt. Consequently, the English learning courses would be taxable under 'coaching' services.