https://www.taxtmi.com/caselaws?id=212825 A vocational training institute was found to have a prima facie claim to exemption under Notification No. 24/04-ST because the definition of a vocational training institute was read disjunctively: imparting skills enabling a trainee to seek employment or undertake self-employment was sufficient, and the adjudicating view could not add a conjunctive condition not found in the notification. On the interim pre-deposit issue, disputes over liability arising from the franchise arrangement and reimbursement amounts were treated as arguable, so partial pre-deposit was ordered and waiver was granted for the balance during the appeal. The document states the governing principle that an exemption notification must be construed according to its plain language. en-us Wed, 14 Dec 2011 00:00:00 +0530 Wed, 22 Aug 2012 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212825 A vocational training institute was found to have a prima facie claim to exemption under Notification No. 24/04-ST because the definition of a vocational training institute was read disjunctively: imparting skills enabling a trainee to seek employment or undertake self-employment was sufficient, and the adjudicating view could not add a conjunctive condition not found in the notification. On the interim pre-deposit issue, disputes over liability arising from the franchise arrangement and reimbursement amounts were treated as arguable, so partial pre-deposit was ordered and waiver was granted for the balance during the appeal. The document states the governing principle that an exemption notification must be construed according to its plain language. Case-Laws Service Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212825