Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 699 - AT - Service TaxApplicability of the N/N. 9/2003 as amended - Commercial Training and Coaching services - Held that: - The scope of term vocational training institute which is redefined only in 2010. On plain reading of exemption it is seen that those courses which provide such skills to the trainee to seek employment directly after such training or coaching shall be excluded from tax liability - the present courses are covered by such exemption in the said notification - appeal allowed - decided in favor of appellant.
|