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2016 (10) TMI 187 - AT - Service TaxConducting vocational trainings on international travel and tourism under the guidance and authorization of International Air Transport Association (IATA), Canada - Benefit of Notifications No. 9/2003-S.T., dated 20-6-2003 and No. 24/2004-S.T., dated 10-9-2004 - Held that:- the contents of the Notifications namely 9/2003-S.T., dated 20-6-2003 and 24/2004-S.T., dated 10-9-2004 clearly cover the training course (commercial training/coaching) being conducted by the appellant, who are a vocational training institute as mentioned in the Explanation given in the subject notification. There cannot be any other interpretation of these notifications and the contents of these notifications clearly favour the appellant in case of the course (training/coaching) in question being conducted by them. - Decided in favour of appellant
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