Service tax exemption for government vocational courses clarified; private bodies' courses taxable unless law recognized or approved. When a vocational education course (VEC) is provided by a Government institution or local authority, service tax does not apply under section 66D(a). If the VEC is provided by an independent entity such as a society, liability is determined under clause (l) of section 66D by reference to sub clause (ii) (qualification recognised by any law, including Certificates, Diplomas, Degrees) or sub clause (iii) (approved VEC), with 'recognised by any law' encompassing approvals by bodies established under central or state law and delegated legislation.