Exemption to commercial training or coaching centre for course or curriculum of any institute or establishment & issuing diploma,certificate,degree or educational qualification recognized by law - 010/03 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012 Exemption to commercial training or coaching centre providing commercial training or coaching for course or curriculum of any institute or establishment issuing diploma,certificate,degree or educational qualification recognized by law [Notification No. 10/2003-S.T., Dated. 20/6/2003 ] In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by a commercial training or coaching centre, in relation to commercial training or coaching, which form an essential part of a course or curriculum of any other institute or establishment, leading to issuance of any certificate or diploma or degree or educational qualification recognized by law for the time being in force, to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act: Provided that this exemption shall not be applicable if the charges for such services are paid by the person undergoing such course or curriculum directly to the commercial training or coaching centre. 2. This notification shall come into force on the 1st day of July, 2003.