do have to pay commercial tax for sunning counselling centre at home

I am planning to run a psychological counselling center at my residence. The owner has no objections but she said that you might be liable to pay commercial tax. But going through various judgements passed in various courts i see that commercial activity is very specifically defined and confined to production or distribution of goods or for rendering material services. Hence, i believe that running a counselling center should not render me to pay commerical tax. i just wanted to confirm the same and also be aware of any other legal procedures in this matter.