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about ST excempt for educational training

Bahubali (Accounts Executive CWA Inter) (452 Points)

28 April 2011

hi all,

can any one plz clarify about notification no33 which says about service tax excempt for educational training

in our organisation we providing training for one accounting software is this comes under this category

thanks in advance

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U S Sharma (glidor@gmail.com) (21063 Points)
Replied 28 April 2011

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 25th April, 2011

Notification No.33/2011 – Service Tax

G.S.R. (E) - In exercise of the power conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby exempt,-

(i) any preschool coaching and training;

(ii) any coaching or training leading to grant of a certificate or diploma or degree or any educational qualification which is recognised by any law for the time being in force;

when provided by any commercial coaching or training centre from the whole of the service tax leviable thereon under section 66 of the Finance Act, 1994.

2. This notification shall come into force on the 1^st day of May, 2011.

[F. No. 334/3/ 2011 – TRU]

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

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Madhukar N Hiregange (Chartered Accountant) (39034 Points)
Replied 29 April 2011

If it is part of the curriculam and is being taught as such then only the exemption is available.

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Kaival Mehta (CA student) (120 Points)
Replied 30 April 2011

Does it apply to "Diamond Training Institution" wchich is providing traning to student for diamond, and on basisi of which goverment approved certificated can be availed.

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 30 April 2011

Originally posted by : Kaival Mehta
	Does it apply to "Diamond Training Institution" wchich is providing traning to student for diamond, and on basisi of which goverment approved certificated can be availed.

if the service provider issues any certificate(recognized by any govt body) and after that arange the govt certificate for the trainee, then the institute will not be liable to pay service tax.

Ravishankar K (Accountant) (461 Points)
Replied 01 May 2011

nice new notification, we are an automous training centre a society under Ministry of IT, so guess we would be exempt from paying service tax, already our certain courses are exempted , guess all our courses will be exempted from paying stax.