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Service tax on teaching in classes as faculty

This query is : Resolved 

03 February 2014 Hi,

My client is providing services in CA classes as Faculty Member.
The owner of the classes collects service tax from students under coaching classes services and deposits the same. He make the payment to my client on profit sharing basis after deducting the above service tax.
My query is :

My client has crossed the limit of 9 Lakhs on such income he receives. Is he also liable to charge service tax to the owner of classes and if yes, under what head?


03 February 2014 Yes he is liable to charge service tax. The Owner can claim Cenvat credit for the service tax paid to him as input service.

03 February 2014 Thank you for guidance.
It will be under which head of service.



03 February 2014 Service tax on Commercial Coaching Centres and Tutorials service.



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