TO BE PUBLISHED IN PART
II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA,
EXTRAORDINARY, DATED THE 20TH JUNE 2003
30 JYAISTHA, 1925
(SAKA)
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(DEPARTMENT
OF REVENUE)
***
New Delhi,
dated the 20th June, 2003.
30 Jyaistha,
1925 (Saka)
NOTIFICATION
No. 10 /2003-SERVICE
TAX
G.S.R.
(E).- 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 1st
day of July, 2003.
[F.No. B3/7/2003-TRU]
(V. Sivasubramanian)
Deputy Secretary
to the Government of India
