https://www.taxtmi.com/caselaws?id=267134 Courses that culminate in certificates enabling employment or self-employment were treated as vocational training, so a commercial training or coaching centre qualified for exemption under Notification No. 9/2003-ST. Earlier High Court rulings on the amended notification and the meaning of vocational training were followed as binding precedent, and contrary Tribunal decisions were not accepted. On that basis, the service tax demand under the commercial training or coaching centre category could not be sustained. Other submissions, including limitation, were not separately examined because the matter was decided on merits. en-us Tue, 18 Aug 2015 00:00:00 +0530 Fri, 30 Oct 2015 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267134 Courses that culminate in certificates enabling employment or self-employment were treated as vocational training, so a commercial training or coaching centre qualified for exemption under Notification No. 9/2003-ST. Earlier High Court rulings on the amended notification and the meaning of vocational training were followed as binding precedent, and contrary Tribunal decisions were not accepted. On that basis, the service tax demand under the commercial training or coaching centre category could not be sustained. Other submissions, including limitation, were not separately examined because the matter was decided on merits. Case-Laws Service Tax Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267134