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2015 (1) TMI 1366 - HC - Service TaxDenial of claim of exemption by Notification No. 24/04-ST dated 10.9.04 - Voluntary training and coaching in the field of 1) Business 2) Fashion Technology 3) Advertisement and Graphic Design 4) Media 5) Hospitality and 6) Hospital Administration - the decision in the case of M/s WLC COLLEGE INDIA LTD Versus COMMISSIONER OF SERVICE TAX, DELHI [2012 (7) TMI 25 - CESTAT, NEW DELHI] contested - Held that: - reliance placed in the case of Ashu Export Promoters (P.) Ltd. Versus Commissioner of Service tax, New Delhi [2011 (11) TMI 387 - CESTAT, NEW DELHI], where it was held that the training provided by the assessee in this case amounted to “vocational training” within the meaning of the term under Notification No. 9/2003-S.T. - appeal dismissed - decided against Revenue.
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