Service Tax applicability - Fees received in Seminar

[Annu Sarin]

Service Tax applicability on organising a 2 day seminar on the 'Leadership and Economic Issues' and accepting delegate fees from the participants and Sponsorship fee received from the sponsors

[Ravi Chopra]

First part of this query may fall under the category of Coaching and Traning Services. Apparently it seems that it is liable to tax. Int the second part, sponsordhip fees received is taxable under the category of business auxiliary services.

AI Summary

Coaching and Training Services: delegate fees for seminars are liable to service tax; sponsorship fees treated as business auxiliary services. Fees charged to seminar participants are classified as Coaching and Training Services and are subject to service tax. Sponsorship fees for the seminar constitute Business Auxiliary Services and are likewise taxable as consideration for promotional or supporting services.