Certain Commercial training & coaching services
CENTRAL Government has exempted from the whole of levy of service tax, ‘preschool coaching and training' and also ‘any coaching or training leading to grant of a certificate or diploma or degree or any educational qualification which is recognised by any law for the time being in force', provided by any commercial training or coaching centre. This exemption shall come into effect from May 1, 2011.
Also see our post Budget analysis story “Commercial Training or Coaching Service – Clarity of taxability only after issue of exemption notifications”.
Notification No. , Dated: April 25, 2011