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20th June, 2003.
Notification No. 10/2003 - Service Tax
In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by a commercial
training or coaching centre, in relation to commercial training or coaching, which form an essential part of a course or
curriculum of any other institute or establishment, leading to issuance of any certificate or diploma or degree or educational
qualification recognised by law for the time being in force, to any person, from the whole of the service tax leviable thereon
under sub-section (2) of section 66 of the said Act:
Provided that this exemption shall not be applicable if the charges for such services are paid by the person undergoing such
course or curriculum directly to the commercial training or coaching centre.
2. This notification shall come into force on the 1
st
day of July, 2003.
[F.No. B3/7/2003-TRU]
notifications no 10 2003 st | iKargos