https://www.taxtmi.com/caselaws?id=1850 The Tribunal ruled in favor of the appellant, holding that vocational training institutes, including computer education, were exempt from service tax under Notification No. 24/2004-S.T. The Tribunal emphasized that exemptions cannot be withdrawn retrospectively without express language to that effect, and since the notification did not explicitly exclude computer training, the appellant was entitled to the exemption for the relevant period. Despite the subsequent Notification No. 19/2005-S.T. removing the exemption, the Tribunal upheld the appellant's claim based on legal principles. en-us Thu, 21 Jun 2007 00:00:00 +0530 Mon, 31 Mar 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1850 The Tribunal ruled in favor of the appellant, holding that vocational training institutes, including computer education, were exempt from service tax under Notification No. 24/2004-S.T. The Tribunal emphasized that exemptions cannot be withdrawn retrospectively without express language to that effect, and since the notification did not explicitly exclude computer training, the appellant was entitled to the exemption for the relevant period. Despite the subsequent Notification No. 19/2005-S.T. removing the exemption, the Tribunal upheld the appellant's claim based on legal principles. Case-Laws Service Tax Thu, 21 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1850