https://www.taxtmi.com/caselaws?id=340524 Courses in aviation, hospitality and travel management qualified as vocational training because they imparted skills enabling employment or self-employment on completion, so exemption under Notification No. 24/2004-ST applied and the commercial training demand failed. The arrangement with Edexcel, U.K. was one of accreditation and certification, not a grant of representational rights; accordingly, the payment was not taxable as franchise service. Reimbursable expenses recovered from franchisees on actual basis, without markup and as contractually contemplated outgoings, were not includible in taxable value, since the valuation rule could not override the charging provision. en-us Mon, 20 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340524 Courses in aviation, hospitality and travel management qualified as vocational training because they imparted skills enabling employment or self-employment on completion, so exemption under Notification No. 24/2004-ST applied and the commercial training demand failed. The arrangement with Edexcel, U.K. was one of accreditation and certification, not a grant of representational rights; accordingly, the payment was not taxable as franchise service. Reimbursable expenses recovered from franchisees on actual basis, without markup and as contractually contemplated outgoings, were not includible in taxable value, since the valuation rule could not override the charging provision. Case-Laws Service Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340524