https://www.taxtmi.com/caselaws?id=240544 A fresh plea for exemption was considered under Notification No. 24/2004-ST, as amended, on the basis that the service was vocational training. On a prima facie assessment, software testing was treated as closely linked to computer software development and as falling within the exclusion for computer training institutes, so the earlier stay directions were not reopened. Reliance on a different tribunal order involving animation training was found unhelpful on the facts, and the request to modify the stay order was rejected. Limited additional time for compliance with the existing stay order was, however, granted for six weeks. en-us Wed, 28 Aug 2013 00:00:00 +0530 Fri, 06 Dec 2013 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240544 A fresh plea for exemption was considered under Notification No. 24/2004-ST, as amended, on the basis that the service was vocational training. On a prima facie assessment, software testing was treated as closely linked to computer software development and as falling within the exclusion for computer training institutes, so the earlier stay directions were not reopened. Reliance on a different tribunal order involving animation training was found unhelpful on the facts, and the request to modify the stay order was rejected. Limited additional time for compliance with the existing stay order was, however, granted for six weeks. Case-Laws Service Tax Wed, 28 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240544