https://www.taxtmi.com/caselaws?id=240387 Prima facie entitlement to exemption under Notification No. 9/2003-S.T. turned on whether 2D and 3D animation courses delivered through computers constituted computer training or vocational training. The Tribunal noted that computer hardware and software were used as the medium for imparting training, rather than the subject of the training itself, and viewed this as sufficient to distinguish the activity from computer training as such. On that basis, the appellant established a prima facie case against the major portion of the Commercial Training or Coaching Service demand, and waiver and stay were granted. en-us Tue, 25 Sep 2012 00:00:00 +0530 Mon, 02 Dec 2013 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240387 Prima facie entitlement to exemption under Notification No. 9/2003-S.T. turned on whether 2D and 3D animation courses delivered through computers constituted computer training or vocational training. The Tribunal noted that computer hardware and software were used as the medium for imparting training, rather than the subject of the training itself, and viewed this as sufficient to distinguish the activity from computer training as such. On that basis, the appellant established a prima facie case against the major portion of the Commercial Training or Coaching Service demand, and waiver and stay were granted. Case-Laws Service Tax Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240387