If a management school provides a short term personality development residential course to professionals, shall the management school need to pay service tax on the fees received for such course? Shefali Jain , Delhi
Any service provided or to be provided by a commercial training or coaching center in relation to commercial training or coaching is a taxable service as per section 65(105)zzc of the Finance Act 1994 .
Prima facie the institute (management school in question) imparts training which enhances skill or knowledge of the participant certainly falls within the definition of taxable service “commercial training or coaching center ” and thus shall be liable for service tax .
