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2013 (5) TMI 27 - AT - Service TaxVocational training - Exemption/immunity on the basis of Notification Nos. 9/2003-ST dated 20.6.2003 and 24/2004-ST 10.9.2004 denied as the course offered by the appellant cannot be described as a vocational course - appellant is a commercial training and coaching centre which imparts commercial training and coaching within the meaning of the expression as defined in Section 65(27) read with Section 65 (26) of the Finance Act, 1994 - Held that:- The exemption Notification merely requires that to be eligible for such exemption the institution must be a commercial training or coaching centre (which the appellant admittedly is, even according to Revenue) which provides vocational coaching or training that imparts skills which would enable the trainee to seek employment or undertake self-employment, directly after such training or coaching & does not require establishment of the fact whether one or some or all of the students of the assessee institute have obtained employment or have pursued self-employment after conclusion of the course of instruction. Thus exemption benefit allowed - In favour of assessee.
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