https://www.taxtmi.com/caselaws?id=250311 Exemption for a vocational training institute under Notification No. 24/2004-ST was examined against service tax demands on courses classified as commercial training or coaching services. The exemption was confined to training enabling a trainee to seek employment or undertake self-employment directly after completion, and the materials showed that the trainees were already employed and the courses mainly improved career prospects. On that prima facie basis, the exemption did not appear available. Partial protection was nevertheless granted on a reduced pre-deposit condition, after which the balance demand, interest, and penalty were stayed pending disposal of the appeals. en-us Tue, 20 May 2014 00:00:00 +0530 Fri, 08 Aug 2014 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250311 Exemption for a vocational training institute under Notification No. 24/2004-ST was examined against service tax demands on courses classified as commercial training or coaching services. The exemption was confined to training enabling a trainee to seek employment or undertake self-employment directly after completion, and the materials showed that the trainees were already employed and the courses mainly improved career prospects. On that prima facie basis, the exemption did not appear available. Partial protection was nevertheless granted on a reduced pre-deposit condition, after which the balance demand, interest, and penalty were stayed pending disposal of the appeals. Case-Laws Service Tax Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250311