Recently, the Central Government vide notification no. 13/2013-ST dated 10.09.2013 makes amendment in clause 9 of the notification no. 25/2012 dated 20.06.2012 as to include courses offered by an institute affiliated to “National Skill Development Corporation” in the Mega Exemption List.
Earlier, services by way of education as a part of an “approved vocational education course” are not liable to service tax as they are included in the negative list of services (Clause (l) of section 66D). The definition of “approved vocational education course” under section 65B(11) had been amended vide the Finance Act, 2013 to inter alia exclude therefrom the course run by an institute affiliated to the National Skill Development Corporation (NSDC) resulting liable for service tax. However, vide this notification, the courses run by an institute affiliated to NSDC has been reinstated by inserting entry no. 9A in the Mega Exemption List.
Accordingly, educational courses which is intend to prepare persons as per demand of emerging economy, industry or professions & offered by an institute affiliated to “National Skill Development Corporation” is covered within the scope of Mega Exemptions and thus, exempt from levy of service tax except for the period from 10th May 2013 to 10th Sep. 2013.
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