https://www.taxtmi.com/caselaws?id=2307 The exemption for commercial training or coaching services under Notification No. 9/2003-S.T. applied to a vocational training institute because the notification defined such an institute by the nature of training provided, namely coaching that equips trainees for employment or self-employment. The absence of AICTE registration was not a prescribed condition, so exemption could not be denied by adding a requirement not found in the notification. As the institute's courses were found to impart job-oriented skills and that factual position was undisputed, the service qualified for exemption and the denial on the ground of lack of AICTE registration was rejected. en-us Mon, 13 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2307 The exemption for commercial training or coaching services under Notification No. 9/2003-S.T. applied to a vocational training institute because the notification defined such an institute by the nature of training provided, namely coaching that equips trainees for employment or self-employment. The absence of AICTE registration was not a prescribed condition, so exemption could not be denied by adding a requirement not found in the notification. As the institute's courses were found to impart job-oriented skills and that factual position was undisputed, the service qualified for exemption and the denial on the ground of lack of AICTE registration was rejected. Case-Laws Service Tax Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2307