TMI BlogSERVICE TAX EXEMPTION TO SKILL DEVELOPMENT PROGRAMMESX X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICE TAX EXEMPTION TO SKILL DEVELOPMENT PROGRAMMES - By: - Dr. Sanjiv Agarwal - Service Tax - Dated:- 24-6-2014 - - Services provided in relation to skill development programmes shall be exempt from service tax w.e.f. 10.09.2013 under Entry No. 9A of Exemption Notification No. 25/2012-ST dated 20.06.2012. Under this entry, following services shall be exempt from levy of Service Tax: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Any services provided by _ (i) the National Skill Development Corporation (NSDC) set up by the Government of India; (ii) a Sector Skill Council approved by the National Skill Development Corporation; (iii) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (iv) a training partner approved by the National Sk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill Development Corporation or the Sector Skill Council in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c) any other Scheme implemented by the National Skill Development Corporation This exemption in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to various eligible skill development programmes shall be available w.e.f. 10 September, 2013 and has been inserted in Notification No. 25/2012-ST vide Notification No. 13/2013-ST dated 10.09.2013 . The exemption is available subject to the following two conditions Services should be provided by specified or approved corporation, agency, partner or council; and Such services sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be only in relation to specified programmes or courses. Accordingly, following specified service providers shall be eligible for exemption: National Skill Development Corporation (NSDC) set up by Government of India (i.e. Central Government) Sector Skill Council (SSC) approved by NSDC. Assessment Agency (AA) approved by NSDC or SSC Training Partner (TP) approved by NSDC or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SSC Services provided by any other service provider or agency shall not be eligible for this exemption. NSDC is a first-of-its-kind Public Private Partnership (PPP) in India set up to facilitate the development and upgrading of the skills of the growing Indian workforce through skill training programs . A large part of the organisation s efforts are directed at the private se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor and towards developing the skills in the unorganised sector in India. NSDC supports skill development efforts, especially in the unorganised sector in India by funding skill training and development programmes. It also engages in advocacy and training programmes, in-depth research to discover skill gaps in the Indian workforce, and developing accreditation norms. The eligible service provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders i.e., NSDC or SSC or AA or TP shall provide services in relation to the following only so as to claim exemption from Service Tax National Skill Development programme implemented by NSDC, or Vocational Skill Development Course under National Skill Certification and Monetary Reward Scheme, or Any other scheme implemented by the NSDC. Thus, programme or course should be implem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ented by NSDC. It could be national skill development programme or any other programme. What is important is that it should be implemented by NSDC. Besides, any vocational skill development course is also exempt provided it is under National Skill Certification and Monetary Reward Scheme. This scheme was launched in August, 2013 to train youth who would be trained, required to appear for national ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... skill test before getting a certificate and reward of Rs. 10,000. the scheme provides monetary awards for skill certification to boost employability and productivity . The scheme in funded by Government of India and implemented by NSDC. - Reply By Ravi Krishnamurthy as = We are an organisation of experts professionals and consultants in sharing knowledge to industry on skill empowerment how sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d we go with service tax exemption We have details we do in our website www.esprocon.com Ravi krishnamurthy Dated: 29-4-2016 Reply By Dr. Sanjiv Agarwal as = Dear Ravi ji , According to entry 9A of N. No. 25/2012-ST dated 20.06.2012 , Any services provided by,- (i) the National Skill Development Corporation set up by the Government of India; (ii) a Sector Skill Council approved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the National Skill Development Corporation; (iii) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (iv) a training partner approved by the National Skill Development Corporation or the Sector Skill Council in relation to - (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c) any other Scheme implemented by the National Skill Development Corporation. Shall be exempt. For more clarification , you may revert back . Thanks Regards , CA Neha Somani Dated: 30-4-2016 Reply By Roopak Vasishtha as = Good afternoon. As per the notification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Service Tax deptt, Training Providers and Assessment Bodies affiliated to Sector Skill Councils are exempted from service tax. However, SSCs themselves pay service tax on services availed by them, viz rentals etc. While on one hand other organisations with mere affiliation would become eligible for service tax exemption, SSCs themselves have to pay service ax. These two notions don't gel. Ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther SSCs are contributing to the Nation building or not doing so. We can not have two yardsticks. Can you please advise. Rgs Dr Roopak Vasishtha CEO Apparel SSC Dated: 11-5-2016 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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