https://www.taxtmi.com/caselaws?id=75747 Training that substantially equips insurance agents for practical and regulatory work, and enables them to qualify for a recognised regulatory examination, was treated as vocational training for exemption under Notification No. 9/2003-ST. The analysis emphasised that vocational training should not be read narrowly and may cover courses leading to employment or self-employment. On that basis, the service tax exemption was available. Because the activity was exempt, the basis for invoking the extended limitation period also failed, and extended period invocation was held unjustified. The appeals were accordingly allowed with consequential relief. en-us Fri, 13 Feb 2009 00:00:00 +0530 Wed, 12 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75747 Training that substantially equips insurance agents for practical and regulatory work, and enables them to qualify for a recognised regulatory examination, was treated as vocational training for exemption under Notification No. 9/2003-ST. The analysis emphasised that vocational training should not be read narrowly and may cover courses leading to employment or self-employment. On that basis, the service tax exemption was available. Because the activity was exempt, the basis for invoking the extended limitation period also failed, and extended period invocation was held unjustified. The appeals were accordingly allowed with consequential relief. Case-Laws Service Tax Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75747