VATupdate

Service tax not leviable on commercial coaching or training services

.. the service of providing professional/ vocational training courses and providing certificates to the students, on the basis of which the students are getting jobs or are trained to work as an entrepreneur / self-employed, falls under the exclusion clause of Section 65(27) of the Finance Act, 1994 (“the Finance Act”)

Source: a2ztaxcorp.com

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