service tax on individual tution

This query is : Resolved

ca vishal aggarwal (Querist)
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30 June 2009 my mother takes tution on science at home .is she required to collect the service tax and deposit the same to govt.is there any regulation for the same.

CA.Pujah

CA.Pujah (Expert)
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01 July 2009 Of course the service provided is liable to service tax. But if it is not at a big scale & she can get exemption as per the prescribed limit. I think the limit is 4.0 lacs of turnover.

Vijay Chitte

Vijay Chitte (Expert)
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01 July 2009 You are exempt from service tax.

As per the defination "Commercial training or coaching center means "any institute or establishment progind commercial training or coaching for imparting skill or knowledge or ..............". You are not fall under the defination of the commercial training or coaching certer, since you are neithern institute nor any establishment.

It has been also clarify in the CBEC Circular No.59/8/2003, please refer.

For you knowledge the service tax exemptin limit has been increased up to 10 lacs wide Notification No. 8 2008 Service tax.

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CA. Gurdeep Singh Chawla

CA. Gurdeep Singh Chawla (Expert)
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01 July 2009 LIABLE IF RECEIPTS IS CROSSED RS. 10.00 LACS

O.D.SHARMA

O.D.SHARMA (Expert)
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01 July 2009 No in this situation

CMA Arif Farooqui

CMA Arif Farooqui (Expert)
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01 July 2009 agree with mr.gurdeep

CA Bosu babu

CA Bosu babu (Expert)
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04 July 2009 See it will attract ST. but get benifit from ST wen fees collected is less than 10 lacs in the preceeding FY or in likely to eceed 10 lac in the Current F yr