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Stipend from CA, Service Tax

Issue Id: - 4563
Dated: 23-8-2012
By:- Harsh Jindal

Stipend from CA

Contents

Is stipend received by a student during articleship from CA, liable to Service Tax?

Posts / Replies

Showing Replies 1 to 4 of 4 Records

Page: 1

1 Dated: 23-8-2012
By:- Pradeep Khatri

No, it is not liable to service tax. Threshold limit will come into play. Please also check the negative list.

2 Dated: 23-8-2012
By:- Harsh Jindal

Thanks Sir,
I have one more doubt. Is there an employer - employee relationship exists between an Article and his CA?

3 Dated: 23-8-2012
By:- Pradeep Khatri

No, since there is a mandate from the CA institute that students who are pursuing CA course must go for an articleship.

4 Dated: 24-8-2012
By:- Harsh Jindal

Thanks Sir

Page: 1

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