Service tax – Govt exempts coaching and training services related to preschool and recognised educational qualification certificate / Degree

• Tuesday, April 26, 2011, 9:40
• Service Tax
• Budget 2011-12, Notification

Services provided by a commercial coaching or training centre in relation to preschool coaching and training and any coaching or training leading to grant of a certificate or diploma or degree or any educational qualification which is recognized by any law for the time being in force will be exempt from service tax with effect from 1st May 2011.

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

Related posts:

1. Notification No. 23/2010 – Service Tax – Commercial Training or Coaching Service – Exemption to Modular Employable Skill courses approved by the National Council of Vocational Training
2. Commercial Training or Coaching Services – Most Affected by finance Bill 2010
3. Service Tax on Commercial training or coaching services
4. Govt exempts services provided by any hospital, nursing home or multi-specialty clinic
5. Service tax on commercial training and coaching – Whether ‘donation’ is ‘consideration’

Tags: service tax notifications

5 Comments on “Service tax – Govt exempts coaching and training services related to preschool and recognised educational qualification certificate / Degree”

• VARDHMAN wrote on 26 April, 2011, 11:14

  Is it so that 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 like CA, CS, ICWA or MBA etc. Even this coaching also lead to grant of degree subject to passing of the examination!!!!!!!!!!!

  Don’t you think so it is confusing…
• nita wrote on 26 April, 2011, 15:04

  is this exemption applicable for coaching imparted to professionals like chartered accountants or CWAs. Thanx
• anand wrote on 16 May, 2011, 17:23

  What does “certificate program recognised by any law for the time being in force” Mean, what are examples of such certificate programs? what is the process of getting recognized by law
• SUNDAR wrote on 11 October, 2011, 10:39

  Sale of material related to preschool is exempted from service tax.Please clarify.
• shweta kukreja wrote on 18 March, 2012, 23:40

  are these services taxable upto 30th april 2011?

Write a Comment