Service Tax on Commercial Training Services


20 August 2009 Dear Sir/Madam,
If the manufacturer of the product himself, undertakes to provide training on usage of the product, would such training provided by the manufacturer be taxable as Commercial Training Service.

20 August 2009 In my view yes as it is part of the basket of services provided by such manufacturer. However alternative views have been taken that only a training Instiute should be liable.



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