Applicability of service tax on foreign language

[Guest]

My client is providing guidance on GMAT, SAT. IELTS, VISA counselling, Spoken english language courses and is registered under service tax under CTC categorey.He has been depositing service tax on random basis on part of the services. No certificate etc is issued to the students.On line test for GMAT etc scoring are conducted,on line admissions are made and documents are sent to foreign universities for their admissions.I have opined that service tax is payable on entire amoount, except on english langugae as exempted being foreign language covered under the vocational training. Pl elaborate and advise.

[Guest]

I doubt whether the nature of service such as providing guidance on GMAT, SAT, VISA counselling etc is covered under the CTC category at all. Spoken language course is the nature of vocational course and is exempt.

AI Summary

Service tax applicability on educational counselling services, with foreign language vocational training treated as exempt. Applicability of service tax on fees for GMAT/SAT/IELTS guidance, visa counselling, online testing, admissions facilitation and document transmission: service tax is payable on the entire amount charged except that spoken English and other foreign language instruction qualify as vocational training and are exempt; respondent queried whether the advisory and counselling services properly fall within the CTC registration category while agreeing that spoken language courses are vocational and exempt.