TMI Blog2018 (6) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... se are intended to develop overall skills of the students in order to facilitate them to obtain employment. As per the definition of “Vocational Training Course” if it intends to help the candidates / trainee to obtain self-employment directly or under the employer would quality as ‘vocational training’. The Tribunal in the case of Mariya Computer Systems [2017 (1) TMI 37 - CESTAT NEW DELHI] has analyzed the issue and held that such course would fall under the category of ‘vocational training’ and would be eligible for exemption. Appeal allowed - decided in favor of appellant. - ST/41005/2013, ST/41061/2013, ST/Misc/41038/2017 & ST/41931/2016, ST/41932/2016, ST/41510/2016, E/41511/2016 - FINAL ORDER No. 40978-40983/2018 - Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1061/2013 April 2004 to June 2009 3,65,193 3. Aruna R. Krishnan ST/41931/2016 April 2004 to July 2009 22,80,008 4. Aruna R. Krishnan ST/41932/2016 Aug 2009 to March 2010 1,25,663 5. D. Sankar ST/41510/2016 April 2004 to June 2009 6,49,240 6. D. Sankar ST/41511/2013 July 2009 to Dec 2009 26,254 She submitted that the said course conducted by the appellant falls within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ussion Training, Presentation Skills and Body language etc. These are intended to develop overall skills of the students in order to facilitate them to obtain employment. As per the definition of Vocational Training Course if it intends to help the candidates / trainee to obtain self-employment directly or under the employer would quality as vocational training . The relevant part of the notification No.24/2004-ST dt. 10.09.2004 is reproduced as under : In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
