TMI Blogservice tax on free training to teachers - selling of educational materialX X X X Extracts X X X X X X X X Extracts X X X X ..... Is service tax chargeable on free training to teachers of a school ( for how to use educational material) while selling Educational material ( books and CDs) to a school for students by a company ?? - Reply By Rama Krishana - The Reply = Training to school teachers is not a coaching or training for which a diploma or degree recongnized by law is issued. Therefore, the some may be taxable. I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said, 'may be', since if such training or coaching service is being provided by an educational institution who is otherwise exempt from service tax, the same shall be exempt. On the other hand, there is no service tax on free services since no consideration is there for the services. Further, the issue regarding books and CDs is a controversial issue. You have to see whether these are being provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded as a part of feed for coaching or being provided as independent sale. The nature of transaction would determine the transaction. In any case, as per notification 12/2003, you can deduct the cost of books or CDs being cost of material from the gross value if gross amount is charged and value can be ascertained. - Reply By Sanjeev Sharma - The Reply = Thanks for your response. The Company will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... give free coaching to teachers of the school ( say for a week only)and it is the teachers of the school who will teach/coach the students for the whole year based on educational material sold to school by the Company. Could you pPlease articulate your response in the light of above ? Thanks. - Reply By Sanjeev Sharma - The Reply = Still waiting for your comments - Reply By Surender Gupta - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply = Where the services are being rendered free of cost, where is the question of service tax? If you wish to say that only the cost of material is recovered and cost of training is not recovered, obviously no service tax would be there. But, it is the question of fact only. - service tax on free training to teachers - selling of educational material - Query Started By: - Sanjeev Sharma Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 12-4-2010 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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