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2015 (1) TMI 1366

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..... COLLEGE INDIA LTD Versus COMMISSIONER OF SERVICE TAX, DELHI [2012 (7) TMI 25 - CESTAT, NEW DELHI] contested - Held that: - reliance placed in the case of Ashu Export Promoters (P.) Ltd. Versus Commissioner of Service tax, New Delhi [2011 (11) TMI 387 - CESTAT, NEW DELHI], where it was held that the training provided by the assessee in this case amounted to “vocational training” within the meaning .....

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..... ected against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 28-3-2012, dismissing the Revenue s appeal, i.e. S.T. Appeal Nos. 605/2008 and 249/2011. The claim by the assessee was that it was covered by the Notification No. 9/2003-S.T., dated 20-6-2003, and exempted from the levy of service tax, on the ground that it was providing vocational training , was init .....

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..... IIth standard and the examination of such training extends to business, fashion technology, advertisement and graphic design, media, hospitality and hospital administration. In Ashu Export (supra), this Court had the occasion to even deal with the order of the CESTAT In the present case and had significantly observed that what is vocational training has been left advisably open to the authorities. .....

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