Question ID : 42268

Service tax on Lecture fee to autonomous body

During FY 2015 16 an Individual (not on payroll) of providing Lecture to School of planning and Architecture (deemed university under Ministry of HRD) and obtained fee. My query is that whether Service Tax is require to charge or exempt if exempt under which notification or Rules

It is not an exempt service and service tax liability is required to be discharged subject to exemption limit prescribed for the FY 2015-16 in the Finance Act, 1994. Hope the exemption limit for professional in the FY 2015-16 may be Rs 10,00,000/-.