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

Service tax applicability: online English instruction treated as taxable coaching, not exempt vocational training.
Online English learning provided for a fee does not qualify for the vocational training exemption; notifications limit exemptions to designated trade and Modular Employment Skill courses, so web based English instruction is taxable as coaching services.