Amends Notification No.24/2004-Service Tax, dated the 10th September, 2004 – Exemption to Vocational Training Institute – Meaning thereof - 03/2010 - Service Tax
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Vocational training institute definition clarified to cover ITIs and ITCs affiliated to NCVT offering designated apprenticeship trades. The Explanation in Notification No.24/2004-Service Tax is amended to define 'vocational training institute' as an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961; the amendment is effected under section 93(1) of the Finance Act, 1994 and is effective from the date of publication in the Gazette of India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Vocational training institute definition clarified to cover ITIs and ITCs affiliated to NCVT offering designated apprenticeship trades.
The Explanation in Notification No.24/2004-Service Tax is amended to define "vocational training institute" as an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961; the amendment is effected under section 93(1) of the Finance Act, 1994 and is effective from the date of publication in the Gazette of India.
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