Is service tax need to collect to professors

This query is : Open

Neerav Yogesh Shah (Querist)
Follow

01 August 2011 Mr X is a Chemistry Professor in one of the reputed coaching classes. His Gross Receipts is more than 18 lacs.

Also his TDS is being deducted under Sec 194J as Professional Fees under Income Tax Act.

Is he liable to collect service tax & pay to government?
If Yes, Under which service category he need to get himself register & collect Service Tax?

rajula gurva reddy

rajula gurva reddy (Expert)
Follow

05 August 2011 Unless the coaching centre belongs to the professor, he/she need not pay any Service TAx on remuneration received from the coaching centre under the category of Commercial Training or coaching Service.

Neerav Yogesh Shah

Neerav Yogesh Shah (Querist)
Follow

11 August 2011 Mr X does not owns any coaching centre.

Also Mr X is being appointed on contract basis so my query is under which category of service he is liable to get himself register

plz quide me its urgent

Upgrade to CAclubindia Pro. Subscribe Now!