Is service tax is applicable on training?

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 December 2012 Is service tax is applicable on training session provided by the company to college students, but a collective fee is paid by the company.

Is service tax is applicable on the invoice generate by the company to college?

Arun Biyani

Arun Biyani (Expert)
Follow

19 December 2012 Pl note following, for your understanding.
for widening of the tax base, negative list approch has been brought by government.

only services specified in the Negative List would be outside the purview of Service tax.

The Negative List comprises of 17 heads of services, rest all taxable.