Vocational training exemption applies to institute courses; service tax demand, interest and penalties were not sustainable.

Vocational courses in fashion technology, graphic art, media communication and digital communication were treated as vocational training rather than academic courses, bringing the institute within the exemption for a vocational training institute under Notification No. 24/2004-ST. On that basis, the service tax demand, interest and penalties were not sustainable.

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Issues: Whether the institute's vocational courses in fashion technology, graphic art, media communication and digital communication were entitled to exemption under Notification No. 24/2004-ST, or were taxable as commercial training and coaching services.

Analysis: The courses imparted by the institute were found to be vocational in nature and not academic courses. On that basis, the institute fell within the exemption available to a vocational training institute under Notification No. 24/2004-ST.

Conclusion: The exemption was available to the appellant, and the service tax demand, interest and penalties could not be sustained.

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