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.
Service Tax Exemption Debated for Drama Classes: Children's Classes May Be Exempt, Adult Courses Require Clarity on Vocational Status. A query was raised about the applicability of service tax on drama classes for children and adults. The classes for children, being recreational, are suggested to be exempt from service tax. For adults, the full-time courses are considered vocational, requiring service tax unless authorized by a government body. Teacher training, although part-time, is assumed to be vocational. Responses indicate that educational exemptions apply only to certain levels and types of education. However, services related to arts and culture, including acting classes, may be exempt under a Mega Exemption Notification. (AI Summary)
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