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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 Pays a monthly Stipend to us as agreed which is in turn paid to the Students, the other charges taken by us is (Educational charges which is Paid to University, Administrative charges and Indirect Cost which is Insurance, Canteen,Shoes, Apron).My questi .....

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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 issue arises from the very name i.e. Commercial training or coaching center . Many service providers argue that the word commercial appearing in the aforementioned phrase, suggests that to fall under this definition, the establishment or the institute .....

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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 chargeable on the gross amount received towards the service charges, irrespective of whether the venture is profit making, loss making or charity oriented in its motive or its outcome. The word Commercial used in the phrase is with reference to the activity .....

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