https://www.taxtmi.com/caselaws?id=241405 The appellate tribunal ruled in favor of the appellant, a commercial training center, in a dispute over service tax exemption under Notification No.24/2004-ST for professional acting courses. The tribunal held that subsequent Notification No.3/2010-ST could not retrospectively redefine "vocational training institute," thus allowing the appellant to qualify for the exemption. The decision emphasized the limitations on retrospective changes to exemption definitions and underscored the importance of adhering to the original terms of exemption notifications. The adjudication order denying the exemption was quashed, and the appellant's appeal was allowed. en-us Fri, 17 May 2013 00:00:00 +0530 Wed, 30 Apr 2014 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241405 The appellate tribunal ruled in favor of the appellant, a commercial training center, in a dispute over service tax exemption under Notification No.24/2004-ST for professional acting courses. The tribunal held that subsequent Notification No.3/2010-ST could not retrospectively redefine "vocational training institute," thus allowing the appellant to qualify for the exemption. The decision emphasized the limitations on retrospective changes to exemption definitions and underscored the importance of adhering to the original terms of exemption notifications. The adjudication order denying the exemption was quashed, and the appellant's appeal was allowed. Case-Laws Service Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241405