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TMI BlogNotification No. 13/2013-Service TaxX X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 13/2013-Service Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... from service tax w.e.f. 10.09.2013. Under this entry, following services shall be exempt from levy of Service Tax; Any services provided by- * the National Skill Development Corporation (NSDC) set up by the Government of India; * a Sector Skill Council approved by the National Skill Development Corporation; * an assessment agency approved by the Sector Skill Council or the National Skill D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evelopment Corporation; * a training partner approved by the National Skill Development Corporation or the Sector Skill Council in relation to * the National Skill Development Programme implemented by the National Skill Development Corporation; or * a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or * any other Scheme implemented by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the National Skill Development Corporation. Then my query is : In connection with services provided by the Skill Council they receive a numbers of services from the different consultants say for example for developing course material, identifying training partners and other services and for which Skill Council will pay consultancy fees. Then my question, whether service providers of Skill Counc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il will charge service tax to Skill Council or not. If yes i.e. Service provider of Skill council charging service tax then Skill Council is eligible for refund of service tax, if yeas what will be the procedure. Kindly clarifies the above issue in the light of provision of service tax by referring Section/Rule/Notification. Thanks & Regards CA Swaraj Kumar Mob. 9933884087 Reply By Pradeep Kh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atri: The Reply: Dear Swaraj, You have raised a good question. There is no such clarification in the notification itself. It would be better if you get a clarification from Service Tax Department. Regards, Pradeep Khatri Reply By PAWAN KUMAR: The Reply: Dear Sir, As per my view, The service providers can claim exemption from service tax on services to the Skill Development Council providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further the Skill development Programme as per S.No.9 (a) of Notification No.25/2012-ST dated 20.06.2012. You may also read the circular No.172/7/2013-ST Dated 19.09.2013 for clarifications by the CBEC board. Reply By MANZIL SHAH: The Reply: Respected Sir, National Skill Development Council (NSDC) providing Exempt Service as per e/n 25/2012, it will not extend to Provider of NSDC .'. NSDC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay such Tax & as per Rule 6 of Cenvat Credit Rules, 2004 for providing exempt service any taxable input service consumed then, credit of tax paid on procuring such input service is not allowed.
& hence, Refund is also not allowed. Hope above solutions will match your querries satisfactorily.
Best Regards,
Manzil J Shah X X X X Extracts X X X X X X X X Extracts X X X X
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