commercial training

Analysis of Service Tax Notifications effective from 1 July 2010

This article summarizes the service tax notifications issued in context of the effective date of implementation of the Finance Act, 2010. Finance Act, 2010 received Presidential assent on 8 May 2010 and eight new services have been brought within the ambit of service tax. Notification no. 24/2010 dated 22 June 2010 has specified the effective date of operation of the Finance Act 2010, as 1 July 2010.
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CAE Flight Training Institute (CFTI) is Liable to Service Tax – Authority for Advance Ruling

CFTI cannot be considered as an institute or establishment which is specifically excluded from the definition of "commercial coaching and training centre" under section 65(27) of the Finance Act, 1994; it also cannot be considered as a "vocational training institute" for the purpose of exemption from service tax under the category of "commercial training and coaching service" in terms of Notification No. 24/2004-ST, dated 10.9.2004.
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