Commercial Training or Coaching Centre - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Commercial Training or Coaching Centre (w.e.f. 1.7.2003) (Retrospective amendment vide Finance Act, 2010) (Further scope enlarged w.e.f. 1.5.2011) Accounting Code for Service Tax = 00440229 Accounting code of Interest and Penalty = 00440230 What is taxable - 65(105)(zzc) Any service provided or to be provided to any person, by a commercial training or coaching centre in relation to commercial training or coaching; Explanation. For the removal of doubts, it is hereby declared that the expression "commercial training or coaching centre" occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organisation under any law for the time being in force and carrying on its activity with or without profit motive and the expression "commercial training or coaching" shall be construed accordingly; Meaning of Commercial training or coaching - 65(26) "commercial training or coaching" means any training or coaching provided by a commercial training or coaching centre; Meaning of Commercial Training or Coaching Centre - 65(27) "commercial training or coaching centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes. Comments A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."