TaxTMI 
TaxTMI 
Service Tax applicability on fees charged for computer hardware & software subjects
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....ervice Tax applicability on fees charged for computer hardware & software subjects<br> Query (Issue) Started By: - sunil mehta Dated:- 22-2-2007 Last Reply Date:- 26-2-2007 Service Tax<br>Got 2 Replie....
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....s<br>Service Tax<br>A company registered under section 25 of companies act,1956,imparts education in the field of computer hardware & software subjects.It charges fees for the same.It gets benefit und....
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....er income tax provisions also for the reasons that it carries out educational activities. a)Whether the above services will be covered under "commercial coaching or training centre"? b)Is the company ....
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....eligible for exemption as it is regd. under section 25 of companies act,1956?(non profit motive) Reply By Madhukar N Hiregange: The Reply: The use of the wrod commercial in my view clearly indicates ....
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....that the purpose should be for profit. You may provide the Income & expenditure/ audit financials to prove the non profit motive. However dept has been stating that the word commercial is not attached....
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.... to the establishment but only for the activity whcih in my opinion is too narrow an interpretation. Reply By Vijay Chitte: The Reply: Company cannot claim exemption from service tax u/s 25, but it ca....
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....n claim exemption on following grounds - (a) It is not 'commercial' since there is no profit motive. (b) It is 'teaching' and not 'coaching'.<br> Discussion Forum - Knowledge Sharing ....