vocational training

[Guest]

Hi all,

I have a query regarding the service tax, it would be of great help if i get an expert advise regarding the same. Am writing on behalf of my brother, well he took admission in frankfinn institute on 06/07/2009 and paid the last installment of his fees on 24/07/2010. I would like to know whether do we need to pay the service tax either on course fee or the last installment. please communicate your views regarding the same.

Thanks in advance,

kind regards,

pooja

AI Summary

Vocational Training Fees: Service Tax Applies on Received Amount, Not Billed. Providers Responsible for Correct Billing. A user inquired about the applicability of service tax on vocational training fees paid to an institute. The user sought advice on whether service tax should be paid on the course fee or the last installment. One response explained that service tax should be charged on the amount received, not the billed amount, and advised checking if the tax was applied correctly. Another response confirmed the applicability of service tax on the service, noting that if not charged during the service period, the department might object, but the service provider is responsible for billing the tax.