Service tax applicability on Skill Development centre, Service Tax

[ganeshan kalyani]

Dear Sir,

I came across an invoice which provides "Skill development" courses to the candidate. The bill raised does not have service tax element. Kindly provide any notification number or any other relevant reference supporting the scenario where service tax is not charged by the service provider.

regards,

ganeshan

Posts / Replies

[Ashish Chaudhary]

Education as a part of Approved Vocational Courses is covered by Negative List under section 66D (l). Apart, skill development course provided by National Skill Development Corporation and their training partners etc. is included in entry No. 9A of the Mega Exemption Notification No. 25/2012-ST as amended by Notification No. 13/2013-ST dated 10.9.2013

[Madhukar N Hiregange]

Most vocational course unless approved as said by Ashish would be taxable. There is substantial non compliance due to changing laws.