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Amendment in Service Tax 2011

Govt. of India ( Ministry of Finance) amended some Rules of Service Tax  in this month and previous month also ( March -April 2011)  and its notification has been published at its official site's notification. Two of its amendments are given below :


1st : Exemption of Service Tax to preschool coaching and training

Under this new amendment only pre-school coaching and recognised coaching centres are free from service tax. But all other private coaching centers have to pay service tax.


Notification No.33/2011 – Service Tax

G.S.R. (E) - In exercise of the power conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby exempt,-

(i) any preschool coaching and training;

(ii) 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;

when provided by any commercial coaching or training centre from the whole of the service tax leviable thereon under section 66 of the Finance Act, 1994.

2. This notification shall come into force on the 1st day of May, 2011.

2nd  Amendment in Taxation of Services (Provided from outside India and received in India ) Rules, 2006

Taxation of service rules, 2006. You can read at here. There is not big amendment in taxation of service. Just sections sub-part's names have been changed. Review this amendment at here.


If you want to read all amendments in service tax law, please read it at here.

Related : Amendment in Service Tax 2009

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Accounting Education: Amendment in Service Tax 2011
Amendment in Service Tax 2011
Accounting Education
https://www.svtuition.org/2011/04/amendment-in-service-tax-2011.html
https://www.svtuition.org/
https://www.svtuition.org/
https://www.svtuition.org/2011/04/amendment-in-service-tax-2011.html
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