TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the appellant's training course in international travel and tourism qualified for exemption under Notification No. 9/2003-S.T. dated 20-6-2003 and Notification No. 24/2004-S.T. dated 10-9-2004.
Analysis: The notifications were read as covering the training activity undertaken by the appellant. The course was treated as commercial training or coaching conducted by a vocational training institute within the meaning of the notifications. On that reading, the exemption was held to squarely apply to the course in question, and no narrower interpretation was accepted.
Conclusion: The appellant was held entitled to the benefit of the exemption notifications, and the denial of exemption was rejected.
TaxTMI 
TaxTMI 
