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2018 (1) TMI 1205 - AT - Service TaxCommercial coaching or commercial training services - appellant which is a proprietorship concern has branches in various places in Tamilnadu and is a training centre for communicative English, Personality Enhancement, IELTS and TOEFL - main defence raised by the appellant is that their institute is a vocational training institute - benefit of N/N. 24/2004-ST - Held that: - The exemption N/N. 24/2004-ST is available to the institutes that impart training to enable the trainee to seek employment or self-employment directly after such training or coaching - In Maria Computer Systems Pvt. Ltd.[2017 (1) TMI 37 - CESTAT NEW DELHI], the Tribunal observed that coaching/training imparted for acquiring skills in English language definitely improves better chances to seek employment. The appellant is eligible for the exemption as per the N/N. 24/2004-ST - appeal allowed - decided in favor of appellant.
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