https://www.taxtmi.com/caselaws?id=260075 The Tribunal upheld the decision of the first appellate authority, ruling in favor of the appellant. It was determined that the training provided by the respondent fell under the category of "Commercial Training & Coaching" service as defined in the Finance Act, 1994. The curriculum offered practical skills enabling trainees to seek employment or undertake self-employment directly, qualifying the appellant for exemption under the vocational training institute category. The appeal lacked merit and was dismissed, affirming the impugned order. en-us Fri, 01 May 2015 00:00:00 +0530 Wed, 14 Oct 2015 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260075 The Tribunal upheld the decision of the first appellate authority, ruling in favor of the appellant. It was determined that the training provided by the respondent fell under the category of "Commercial Training & Coaching" service as defined in the Finance Act, 1994. The curriculum offered practical skills enabling trainees to seek employment or undertake self-employment directly, qualifying the appellant for exemption under the vocational training institute category. The appeal lacked merit and was dismissed, affirming the impugned order. Case-Laws Service Tax Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260075