Service tax applicability

commercial training or coaching centre” means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include preschool coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force;

service provided by ur company will not be taxable…

The notification under not. 10./2003 specifically covers this. Please confirm that you are eligible and then you need not pay.

Originally posted by : Pankaj Arora
	commercial training or coaching centre” means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include preschool coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force; service provided by ur company will not be taxable…

what does preschool coaching mean?

A school for children who are not old enough to attend kindergarten; a nursery school.

let me clarify my doubt further..

we are a public company providing coaching for IIT/PMT etc to students going to school. we are entering into an arangement with school where it will provide us trhe students, and we will provide coaching to class 9th 10th and 11th. the agreement is titled " agreement between xyz school and abc coompany for CBSE support classes". the school will collect fee from students and pay to us,  now let me know if service tax is applicable not?????????and does it come under the said notifiaction of 10/2003

thanks

school means an institution who teaches students, conduct examinations and issue results / certificates recognized by state or central board. 

if the school is recognized and collect the fees from students for main carriculam of education, under which he appoints your company to tender support to classes, which will turn ultimate to get the certificate of CBSE, then its not subject to service tax.

However if the services of yourself does not get recognized as main course of the academic process, then the same would not be exempted.

Dear All,

Our company have job work for our second unit situated in same state so i just want to know that we should pay service tax on it if the said product has four operation  while we have only two operataion from four & two operation are done in second unit.   

Dear Shradha

this kind of coaching does not fall under exemption under N/N 10/2003

The enterrance exams of IIT/PMT do not form essential part of the curriculam run by the schools

If any coaching institute is hired by ICSI to teach Indirect taxes subject in Professional stage (Final Exam), whihc forms essential part of the curriculam of ICSI falls squarely in this exemption