06 April 2009
One of my client running a accounint and computer coaching classes and charging fees of Rs. 32,000/- towards( Tutuion Fees: 15,000; Books: 10,000; Software Charges: 6000; Certification Charges; 2000 etc.) Whether ST is leviable on Tution fee only or lump sum amount of Rs. 32000/- charged.
06 April 2009
The value of the taxable service is the gross amount charged.However, your client would be eligible for exemption under Notification No 12/2003-ST(as amended) dt 20.06.2003which value of goods sold during the course of providing the service.