Service Tax for Commercial Training & Couching.

[Jyoti Sahoo]

Dear All,

We are providing commercial training & couching certifiaction course recognised by Central Government to students,so please advise me whether this will attract service tax or not, if no than please tel me the exemption notification no.

Immediate answer shall appreciate.

Thanks in advance.

Regards,

CMA Shanmukha.

AI Summary

Service tax on commercial coaching may apply when courses do not form part of a legally recognised qualification.
Commercial coaching leading to a certificate, diploma, degree or other legally recognised qualification was exempted by Notification No.33/2011 when provided by training centres; however, after statutory changes and adoption of a Negative List approach post mid 2012, only education delivered as part of a curriculum for a recognised qualification is excluded from tax, and private coaching not forming part of such curriculum remains taxable.