My query is whether a Company which provides content such as books, journals, study material to a school is liable to pay service tax?.. The Company also designs the course curriculum for the school..is there any service tax on that?.. Thank you.
10 June 2009
In my opinion, service tax liability would not arise here as the education sector has been categorically(only exception being commercial training or coaching) kept out of the purview of service tax.
The development and supply of content is taxable only when used in telecommunication services, advertising services and online information and database retrieval services.
CAclubindia
