https://www.taxtmi.com/caselaws?id=210523 Training programmes that impart practical, placement-oriented skills enabling immediate employment or self-employment can qualify as vocational training for service tax exemption. A broad meaning of "vocational" was applied, extending beyond low-level manual skills to specialised and white-collar courses such as export-import practices, retail management and merchandising. The later exclusion of computer training by amendment was treated as insufficient to show that all such training had always been outside the exemption. On that reasoning, the courses were held vocational and the exemption applied, so the tax demand, interest and penalties could not survive. en-us Thu, 03 Nov 2011 00:00:00 +0530 Thu, 03 Dec 2015 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210523 Training programmes that impart practical, placement-oriented skills enabling immediate employment or self-employment can qualify as vocational training for service tax exemption. A broad meaning of "vocational" was applied, extending beyond low-level manual skills to specialised and white-collar courses such as export-import practices, retail management and merchandising. The later exclusion of computer training by amendment was treated as insufficient to show that all such training had always been outside the exemption. On that reasoning, the courses were held vocational and the exemption applied, so the tax demand, interest and penalties could not survive. Case-Laws Service Tax Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210523