https://www.taxtmi.com/forum/issue?id=58 Exemption Notification No. 24/2004 ST exempts a vocational training institute and defines a recreational training institute as a commercial training or coaching centre providing training in recreational activities such as dance, singing, martial arts or hobbies; therefore the exemption applies to an institute meeting that definition rather than to the activity alone, and classification by the tax authority as commercial training/coaching may be tenable if the provider does not qualify as such an institute. en-us Tue, 17 Jan 2006 18:39:38 +0530 Thu, 23 Jan 2025 15:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=58 Exemption Notification No. 24/2004 ST exempts a vocational training institute and defines a recreational training institute as a commercial training or coaching centre providing training in recreational activities such as dance, singing, martial arts or hobbies; therefore the exemption applies to an institute meeting that definition rather than to the activity alone, and classification by the tax authority as commercial training/coaching may be tenable if the provider does not qualify as such an institute. Discussion-Forum Service Tax Tue, 17 Jan 2006 18:39:38 +0530 https://www.taxtmi.com/forum/issue?id=58