Can Higher Education Courses be equated to ‘training and coaching’ in tax parlance? Taxing education sector has always been a tricky issue. For the first time in 2003, under Service Tax regime, service tax was imposed on ‘commercial training and coaching’ service. The term which was used in charging provision of ta...

From July 2012, Service Tax shall be levied on all services other than those enumerated in the negative list U/s. 66D of Finance Act 1994 or those provided in the Mega Exemption Notification No. 25/2012. Thus after an act fulfills the conditions of the definition of the term service, it shall be verified if the service falls under the Neg...

Services provided by an educational institution (as defined) to its students, faculty and staff are exempt under clause (a) of Notification Number ST-25/2012 dated 20/06/2012....

According to present clause 9(b) of exemption Notification No. 25/2012-ST dated 20-06-2012, exemption is provided from the levy of Service Tax in relation to services provided to an educational institution, by way of:...

Notification No. 10/2017-Service Tax has been issued by Government so as to withdraw exemptions granted earlier to few specific Services provided to an Education Institutions....

Now the education institution other than institution providing pre-school education and education up to higher secondary school or equivalent will have to pay service tax on all the services received. ...

Recently Government of India has withdrawn the exemption granted to transportation of goods through vessel upto custom station of clearance in India (Inbound Cargo transportation or Import Cargo services)...

The Hotel aggregators such as OYO Rooms, Make my trip etc. who arranges stay for us are cruelty come under the ambit of service tax. These aggregators are liable to pay service tax on the entire accommodation. The service tax law defines the aggregator as a person who owns and manages an application...

This article focuses on the recent amendments regarding Service Tax on Online Information and Database access or retrieval service. Any service can come under the net of charging section Sec 66-B only if it satisfies the conditions given in the section....

United Nations has six Principal Organs i.e. General Assembly, Security Council, Economic & Social Council, Secretariat, International Court of Justice and Trusteeship Council. Further, these Organs are being represented by the various Funds and Programmes/Departments and Offices/Subsidiaries/Functional and Regional Commissions and Other ...