Exemption - collection on public speeches/seminars

[Asked by Guest]

A management consulting organisation at times conduct public speeches/seminars on management topics. Is the collection towards such public programmes, not exempt from service tax ?

[Surender Gupta]

Your query is not complete. For whom such program was conducted. If it was for self only, organized by self, there is no service tax liability. All depends on facts and circumstances.

AI Summary

Service tax exemption: collections for self organized public seminars may not attract tax, depending on facts.
Query whether collections for public speeches or seminars by a management consulting organisation are exempt from service tax; reply states the query lacks factual detail, and that if the programme is conducted for and organised by the organisation itself there is no service tax liability, but the outcome depends on the facts and circumstances.