Service Tax Applicability

[Dipak Rajpara]

Respected All,

I wish to know Service Tax Liability (Applicability of S Tax) in below

• The Individual has agreements with several universities which offers postal courses.

• The Individual himself serches the students who wish to undergo such courses.
• He collects the fees from the students as his own charges and pays fees to above universities keeping his hidden margin with him.
• He also supports in conducting Open Book Exams in his city.
• Finally the Student gets Certificate by the University directly

Whether this type of business/profession is covered under Service Tax.?

Is there any Exemption or Abatement available to such Services?

Thanking You all,

Best Regards,

dipak

AI Summary

Service tax on coaching services: integral study materials included in taxable value unless genuinely sold independently.
If receipts for enrolling students and providing instructional support are artificially bifurcated to show separate sale of study material, the entire consideration for the coaching service is includible in taxable value; study materials and test papers integral to the training are part of the coaching service unless they are genuinely sold independently to the public as extra textbooks.