Applicability of Service tax

[Asked by Guest]

We are organising a seminar on the Leadership and economic issues. We are registered under the category "Management Consultancy" Is service tax applicable on the following: - 1. Delegate fee received from the participants. 2. Sponsorship fee received from the sponsors. Regards Gaurav Jain

[Ravi Chopra]

If your activity in the nature of Commerial Coaching and Training then cetainly you are liable to pay service tax. Spnsorship fee which is in the nature of business auxiliary servie - is taxable in the that category.

AI Summary

Service tax applicability: delegate fees and sponsorship receipts for commercial coaching and business-auxiliary services are taxable.
Delegate fees for seminars organised as commercial coaching or training are taxable under Service tax; sponsorship receipts that constitute payment for publicity, promotion or other business-auxiliary services are taxable under the business-auxiliary service classification.