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2017 (8) TMI 1226 - AT - Service TaxCommercial Training or Coaching Services - the appellants were providing coaching and training services in the field of Auto CAD/CAM, computer networking, multi-media, DTP, computer repair and maintenance, call centre training, etc. - whether these activities of coaching and training will fall under the category of “Vocational Training” or not? - Held that: - Going by nature of the training imparted by the appellants, we have no doubt that these are covered under the category of “Vocational Training or Coaching Services” - The N/N. 24/2004 exempts taxable services provided in relation to the Commercial Training or Coaching Services by the Vocational Training Institute. In terms of the scope of the training imparted by the appellant and the coverage of N/N. 24/2004-S.T., the appellants are rightly eligible for the said notification - appeal allowed - decided in favor of appellant.
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