Please Help: Applicability of service tax of civil aviaiton services
Posted Date : 10-Sep-2011 , 11:08:52 am | Posted By: Rajiv Mittal
Category :
Service Tax | Answers :
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Is service tax applicable on income from civil aviation services like pilot trainee, flying and gliding training fee etc.? |
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Answers:
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 Answer by: Ashish Karundia |
| Dear Rajiv,
Service tax is chargeable on services like pilot/gliding training under the head 'Commercial Training or Training Centre service'. However, if the same is provided by an individual then the same is not exigible to service tax. [ Refer section 65(26), 65(27), 65 (105)(zzc) of Finance act, 1994].
Further, if the training provided leads 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, then the service will be exempt in terms of Notification No. 33/2011 dated 25th April, 2011
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| Comments |
| Posted By : CA VIPIN GARG |
10-Sep-2011, 05:31:22 |
| Yes very rightly said by Ashish Ji.......... |
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