Drama Classes for Children or Adults, Teacher Training, Service Tax

[Sanjay Sujitabh]

Is service tax applicable for weekend drama classes (acting classes) for kids under age 16? It seems this would be recreational, not vocational, so exempt. We charge for a two-month course.

For adults, some of the drama training is full-time so would be considered vocational - or not? BY full-time I mean 3 months, daily Monday to Friday, 9AM to 5 PM. It's not a university, just a private course.

Also, for teacher training in the same field, I assume this is vocational training even though mst of the work involved is part-time and doesn't require an advanced degree.

Posts / Replies

[JAMES PG]

Exemption for education is avaliable only for pre-school education / education upto higher secondary or equivalent, education as a part of prescribed curriculum and education as a part of an approved vocational education course. If the annual turnover exceeds Rs 10 lacs, ST liability to be discharged

[Sanjay Sujitabh]

What about:

8.  Services by way of training or coaching in recreational activities relating to arts, culture or sports;

an acting class is a recreational activity relating arts and culture.

These are weekend courses for children, 2 hours a day, not full-time schools.

I understand that for full-time "vocational" courses we have to charge serviuce tax unless we get authorization from a givernment body (which we are seeking).

 

[Pradeep Khatri]

Such services has been exemtped vide Mega Exemption Notification.

[JAMES PG]

Yes , it is covered under exemption