TMI Blog2018 (4) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... atering 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. - ST/760/2010 & ST/489/2011 - Final Order No. 43463-43464/2017 - Dated:- 22-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 to March, 2010. 3. We have heard the Ld. Counsel for the appellants and the Ld. AR for the Revenue. Though various points were raised in the proceedings before the lower authorities, the Ld. Counsel for the appellants submitted on only the main issue of their claim for exemption under Notification No. 24/2004 dated 10.09.2004. The said Notification exempted taxable services of Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases. We refer to Ashu Exports Promoters Pvt. Ltd. Vs. CST - 2012 (25) STR 359 (Tri.-Del.), Wigan Leigh Colege India Ltd. Vs. Joint Commissioner of Service Tax - 2007 (8) STR 475 (Tri.-Bang.) . We also note that in similar set of facts the Tribunal in the case of Canan School of Catering and Hotel Management Vs. CST, Chennai, vide Final Order No. 43214/2017 dated 20.12.2017 , held as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. - 2013 (32) STR 305 (Tri.-LB) and Sadhana Educational People Dev. Services Ltd. - 2014 (33) STR 575 (Tri.-Mum.). The Ld. AR relied on these decisions. 7. The scope of term vocational training institute which is redefined only in 2010. On plain reading of exemption it is seen that those courses which provide such skills to the trainee to seek employment directly after such training or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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