Stipend from CA

[Harsh Jindal]

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

AI Summary

Stipend from CA articleship not subject to Service Tax; no employer-employee relationship due to CA institute mandate. A participant inquired whether a stipend received during a Chartered Accountancy articleship is subject to Service Tax. A respondent clarified that it is not liable, considering the threshold limit and the negative list. The participant further asked if an employer-employee relationship exists between an article and their CA. The respondent explained that such a relationship does not exist due to the mandate from the CA institute requiring students to undergo articleship. The discussion concluded with the participant expressing gratitude for the information shared.