https://www.taxtmi.com/article/detailed?id=322 Service tax applies to commercial training or coaching only when delivered by a commercial training or coaching centre: an institute or establishment operating on a commercial basis to impart skills, knowledge or lessons in any field, with certain exclusions (sports coaching, pre school coaching, and institutes issuing legally recognised certificates). The commercial character-indicative of profit motive-is decisive; institutions registered for educational purposes or enjoying income tax exemption generally do not qualify as commercial centres. Taxability also depends on statutory recognition of the course at the time the service is provided. en-us Sat, 28 Mar 2009 00:00:00 +0530 Sat, 28 Mar 2009 08:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=322 Service tax applies to commercial training or coaching only when delivered by a commercial training or coaching centre: an institute or establishment operating on a commercial basis to impart skills, knowledge or lessons in any field, with certain exclusions (sports coaching, pre school coaching, and institutes issuing legally recognised certificates). The commercial character-indicative of profit motive-is decisive; institutions registered for educational purposes or enjoying income tax exemption generally do not qualify as commercial centres. Taxability also depends on statutory recognition of the course at the time the service is provided. Articles Service Tax Sat, 28 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=322