Drama Classes for Children or Adults, Teacher Training

[Guest]

Is service tax applicable for weekend drama classes (acting classes) for kids under age 16? It seems this would be recreational, not vocational, so exempt. We charge for a two-month course.

For adults, some of the drama training is full-time so would be considered vocational - or not? BY full-time I mean 3 months, daily Monday to Friday, 9AM to 5 PM. It's not a university, just a private course.

Also, for teacher training in the same field, I assume this is vocational training even though mst of the work involved is part-time and doesn't require an advanced degree.

[JAMES PG]

Exemption for education is avaliable only for pre-school education / education upto higher secondary or equivalent, education as a part of prescribed curriculum and education as a part of an approved vocational education course. If the annual turnover exceeds Rs 10 lacs, ST liability to be discharged

[Guest]

What about:

8.  Services by way of training or coaching in recreational activities relating to arts, culture or sports;

an acting class is a recreational activity relating arts and culture.

These are weekend courses for children, 2 hours a day, not full-time schools.

I understand that for full-time "vocational" courses we have to charge serviuce tax unless we get authorization from a givernment body (which we are seeking).

 

[YAGAY andSUN]

Such services has been exemtped vide Mega Exemption Notification.

[JAMES PG]

Yes , it is covered under exemption

AI Summary

Service tax exemption for recreational training may cover weekend drama classes, whereas vocational courses remain taxable absent approval. Weekend or short recreational courses in arts and culture, such as acting classes for children, are covered by the Mega Exemption Notification; full time programmes characterised as vocational training are taxable unless they qualify as approved vocational education or receive required government authorisation, and education exemptions otherwise apply only to pre school through higher secondary, prescribed curriculum education, and approved vocational courses, with tax liability arising when statutory turnover thresholds are met.