Is it Service Tax not applicable on education institute ?
zeal sheth (CA) (127 Points)
22 May 2009Is it Service Tax not applicable on education institute ?
Satish
(CA Final Student)
(479 Points)
Replied 23 May 2009
The exemption is given only to Vocational institutes and other recognised institutes or universitis who issues a certificate or degree. Please read the definition carefully. Coaching classes, tution classes computer institute etc are liable to service tax. The vocational institutes provide such education getting which the candidate directly seek to an employment.
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 24 May 2009
Educational institutions are excluded from the deinftion of service provider since they issue a certificate recognised under law.
ALL course conducted by such excluded educational instituion is also outside the purview of service tax. However there have been some disputes in this reagrd.