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- 0 -

Stipend from CA

Date 23 Aug 2012
Replies4 Answers
Views 4889 Views
Asked By

Is stipend received by a student during articleship from CA, liable to Service Tax?

Service Tax
4 answers
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Old Query - New Comments are closed.

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- 0
Replied on Aug 23, 2012
1.

No, it is not liable to service tax.  Threshold limit will come into play.  Please also check the negative list.
- 0
Replied on Aug 23, 2012
2.

Thanks Sir,
I have one more doubt. Is there an employer - employee relationship exists between an Article and his CA?
- 0
Replied on Aug 23, 2012
3.

No, since there is a mandate from the CA institute that students who are pursuing CA course must go for an articleship.
- 0
Replied on Aug 24, 2012
4.

Thanks Sir

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