Applicability of service tax on foreign language, Service Tax

[Harish Chander Bhatia]

My client is providing guidance on GMAT, SAT. IELTS, VISA counselling, Spoken english language courses and is registered under service tax under CTC categorey.He has been depositing service tax on random basis on part of the services. No certificate etc is issued to the students.On line test for GMAT etc scoring are conducted,on line admissions are made and documents are sent to foreign universities for their admissions.I have opined that service tax is payable on entire amoount, except on english langugae as exempted being foreign language covered under the vocational training. Pl elaborate and advise.

Posts / Replies

[V Ramanujam]

I doubt whether the nature of service such as providing guidance on GMAT, SAT, VISA counselling etc is covered under the CTC category at all. Spoken language course is the nature of vocational course and is exempt.