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2018 (4) TMI 1038 - AT - Service TaxExemption under N/N. 24/2004 dated 10.09.2004 - Commercial Training and Coaching service - denial of exemption on the ground that courses conducted by them are not approved by the competent authorities like AICTE - Held that: - in similar set of facts the Tribunal in the case of Canan School of Catering and Hotel Management Vs. CST, Chennai [2018 (3) TMI 699 - CESTAT CHENNAI] has held 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 - exemption allowed - appeal allowed - decided in favor of appellant.
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