Training & Coaching services to Students by Trust liable to Service Tax

A educational coaching is covered by the expression “coaching centre” as defined in section 65(26) and (27). That it is not on commercial basis or predominantly for profit is the only argument canvassed throughout. On some occasions in the past, it was accepted but after the insertion of the explanation even that is unavailable. Now, irrespective of profit motive and so long as such service is rendered for consideration, it falls within the purview of the tax. An explanation has been inserted by Finance Act, 2010 and it says, for the removal of doubts, it is hereby declared that the expres...