Archived; click post to view.
Excerpt: CBEC issues circular F.No137/23/2007-CX.4 dt 28/01/2009 stating that even institutes run by no profit organization or Trusts are liable to Service Tax . Only colleges approved by AICTE or deemed university and vocational courses institutes are out of service tax .The excerpt of circular is given below COMMERCIAL NATURE OF INSTITUTE Service tax is leviable on services provided by ‘commercial training and coaching centers’, since the year 2003. As the phrase ‘commercial training or coaching center ‘has been defined in a statute, there is no scope to add or delete words while interpreting the same. The definition…
