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Drama Classes for Children or Adults, Teacher Training

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..... Drama Classes for Children or Adults, Teacher Training
Query (Issue) Started By: - Sanjay Sujitabh Dated:- 27-10-2012 Last Reply Date:- 1-11-2012 Service Tax
Got 4 Replies
Service Tax
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, .....

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..... 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. Reply By JAMES PG: The Reply .....

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..... : 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 Reply By Sanjay Sujitabh: The Reply: What about: 8. Services by way of training or coaching .....

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..... 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). Reply By Pradeep Khatri: .....

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..... The Reply: Such services has been exemtped vide Mega Exemption Notification. Reply By JAMES PG: The Reply: Yes , it is covered under exemption
Discussion Forum - Knowledge Sharing .....

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