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2018 (3) TMI 352 - AT - Service TaxCoaching and Training Services - whether giving certificate to the students by the respondent s institute which enabled the said students function as Insurance Agents is taxable or otherwise? - Held that: - Similar matter has been decided by this Bench in the case of Pasha Educational Training Inst. [2008 (12) TMI 80 - CESTAT, BANGALORE], where it was held that training imparted should be considered to be a vocational training. Once, it is held that the appellant imparts vocational training, then they would be entitled for the benefit of exemption Notification 9/2003 ST, dated 20.6.03 as amended - appeal dismissed - decided against Revenue.
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