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2017 (2) TMI 1220 - AT - Service TaxExemption under N/N. 9/2003- ST and 24/2004 -ST - vocational training institutes - Held that: - N/N. 9/2003 and 24/2004 exempts vocational training institutes from payment of Service Tax under tax entry ‘commercial training or coaching’. “Vocational Training Institute” means a commercial training or coaching centre which provides vocational coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching - Admittedly, the appellants are engaged in providing coaching in English, French and German language skills. Training included improving the skills of pronunciation, manner of speaking etc. The original authority recorded that this sort of training imparted by the appellant helps in getting employment for the participant in Multi National Companies and various Corporations/Institutions where improved particular skill in speaking is a required qualification - appeal allowed - decided in favor of appellant.
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