29 October 2009
commercial coaching is provided by an individual to the commercial establishment ( which is coaching centre and registered with service tax deptt. ). Whether such individual liable to pay service tax ?
30 October 2009
It depends on how is that individual employed by the commercial establishment. If such individual is employed as a salaried employee, then service tax will not be applicable. But if such individual is employed as a non-salaried individual then service tax is applicable incase his total gross receipts exceeds Rs.10 L.