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2013 (11) TMI 458 - AT - Service TaxDemand of service tax - Commercial Training and Coaching service - Assessee provided training in field of Export-Import, Merchandising and Retail Management and claimed exemption under "Commercial Training or Coaching" Service - by virtue of Notification 9/2003 and 24/2004 - Revenue argued that such training cannot be considered as Vocational - Held That:- In view of Wigan & Leigh College (2007 -TMI - 2307 - CESTAT, BANGALORE) and Ashu Export Promoters (P.) Ltd. Versus Commissioner of Service tax, New Delhi [2011 (11) TMI 387 - CESTAT, NEW DELHI], service were considered as vocational - stay granted.
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