Exemption from Service Tax - Vocational Training - Designated trades

Notification no. 24/2004 ST dated 10-9-2004 as amended vide notification no. 3/2010 ST dated 27-2-2010 provides exemption from service tax in relation to vocational training provided by a vocational training institute.

For this purpose, vocational training means, an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961(52 of 1961)]

The list of designated trades can be downloaded from here