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Is Service Tax Liable on Following Heads

Service Tax - Started By: - Paresh Virdikar - Dated:- 12-1-2016 Last Replied Date:- 15-1-2016 - Hello,We are Registered Trust and we are tied up with YCMOU for Earn and learn Scheme. We deploy our student in various organization. The Organization Pay .....

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on is Service Tax Applicable for above thing and if yes then on what amount should we deduct the Service Tax and how much percent. Sr.no Particulars Amount 1 Reimbursement of Stipend 7000 2 Educational Charges 1200 3 Administrative cost 1200 4 Indire .....

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ability of Service Tax is available to any Trust or Charitable Organization /institution. Kindly peruse Para No.2 of Board's Circular No.107/01/2009-ST dated 28.1.2009 which is extracted below:- 2. Commercial Nature of Institute The first is .....

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must be commercial (i.e. having profit motive) in nature. It is argued that institutes which are run by charitable trusts or on no-profit basis would not fall within the phrase commercial training or coaching center and none of their activities would .....

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raining or coaching center has no mention that such institute must have commercial (i.e. profit making) intent or motive. Therefore, there is no reason to give a restricted meaning to the phrase. Secondly, service tax, unlike direct taxes, is chargea .....

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of training or coaching and not to the nature or activity of the institute providing the training or coaching. Thus, services provided by all institutes or establishments, which fulfills the requirements of definition, are leviable to service tax. I .....

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ion (a) to Section 67 (w.e.f. 14.5.2015) which are extracted below r:- (3) The gross amount charged for the taxable service shall include any amount received towards the taxable service before, during or after provision of such service. Explanation. .....

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urse of providing or agreeing to provide a taxable service, except in such circumstances, and subject to such conditions, as may be prescribed; In view of the above, all the amounts received by you are taxable irrespective of the fact you paid some a .....

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