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Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Exemption from service tax - Providing computer training ...


Service Providers Must Collect Service Tax for Municipal Computer Training, No Exemption u/s 66D.

January 1, 2024

Case Laws     Service Tax     HC

Exemption from service tax - Providing computer training services on behalf of Municipal corporation - so long as the payment is made by the concerned candidate to the petitioners or by the Corporation to the petitioners, the service provider being the petitioners, there is an obligation on part of the petitioners to collect the service tax from the payee and be remitted to the concerned department - the stand taken by the Corporation that it is exempted from making payment under Section 66D of Finance Act is of no avail. - HC

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