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    <title>2014 (8) TMI 411 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, granting them exemption from service tax for providing training courses in various fields. Despite the BA degree in journalism not being legally recognized, the training was considered vocational as it aimed to impart job-specific skills. The Tribunal emphasized that vocational training was not limited to low-skilled individuals and could include training for more educated individuals entering specific fields. The decision mirrored the precedent set in the Ashu Export Promoters case, leading to a waiver of dues and a stay on collection during the appeal process for further review.</description>
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