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Service Tax - Highlights / Catch Notes

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Service tax liability analysis - E-learning course content ...


E-learning for overseas clients & govt skill programs tax-free, trading receipts not services hence non-taxable.

Case Laws     Service Tax

October 16, 2024

Service tax liability analysis - E-learning course content development and online tutoring services provided to foreign clients considered export of services, not taxable. Training under government skill development program exempt from service tax. Other receipts from purchase and sale of fabrics not rendering of services, hence not taxable. Commissioner's order set aside, appeal allowed by appellate tribunal.

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