https://www.taxtmi.com/caselaws?id=233441 The Tribunal quashed the adjudication and appellate orders denying a film and media business exemption from service tax under specific notifications. The authority failed to provide adequate reasoning for denying the exemption, which was essential in quasi-judicial matters. The Tribunal held that the courses offered by the appellant qualified as vocational training, meeting the criteria for exemption. The decision emphasized the importance of proper reasoning in such matters and clarified that the notification only required imparting skills for employment, not proof of actual employment outcomes for all students. en-us Wed, 17 Apr 2013 00:00:00 +0530 Thu, 16 Jul 2015 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233441 The Tribunal quashed the adjudication and appellate orders denying a film and media business exemption from service tax under specific notifications. The authority failed to provide adequate reasoning for denying the exemption, which was essential in quasi-judicial matters. The Tribunal held that the courses offered by the appellant qualified as vocational training, meeting the criteria for exemption. The decision emphasized the importance of proper reasoning in such matters and clarified that the notification only required imparting skills for employment, not proof of actual employment outcomes for all students. Case-Laws Service Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233441