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2018 (8) TMI 556 - AT - Service TaxCommercial Training and Coaching Centre - appellant M/s Institute of Chartered Financial Analysis of India (M/s. ICFAI) offer the certificate and degree in courses offered by them through a branch office located in Baroda - Vocational training or not? - N/N. 24/2004-ST dated 10.09.2004 as amended - Held that:- The very same issue has already been decided in the appellant’s own case by this Tribunal in M/s Institute of Chartered Financial Analysis of India vs. Commissioner of Service Tax, Bangalore [2017 (11) TMI 349 - CESTAT HYDERABAD], where it was held that There can not be any doubt as to the fact that the students successfully completing the educational programmes of the appellants are being selected for employment by various organisations, whereas the explanation as to what is vocational training institute indicates that the said exemption can be extended to any vocational training institute which imparts skills to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. Demand set aside - appeal allowed - decided in favor of appellant.
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