https://www.taxtmi.com/caselaws?id=193313 Coaching in English and other languages qualified as vocational training for service tax exemption because the decisive test was the nature of the training and its employment-related utility, not whether the language was Indian or foreign. The training was found to impart speaking skills with direct relevance to employment or self-employment, bringing the institute within the exemption for commercial training or coaching. The discussion of the Official Languages Act and Article 343(2) was held irrelevant to the exemption issue because the notifications did not depend on the constitutional status of the language taught. The assessee was therefore entitled to the benefit of the notifications. en-us Tue, 21 Feb 2017 00:00:00 +0530 Sat, 02 Sep 2017 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193313 Coaching in English and other languages qualified as vocational training for service tax exemption because the decisive test was the nature of the training and its employment-related utility, not whether the language was Indian or foreign. The training was found to impart speaking skills with direct relevance to employment or self-employment, bringing the institute within the exemption for commercial training or coaching. The discussion of the Official Languages Act and Article 343(2) was held irrelevant to the exemption issue because the notifications did not depend on the constitutional status of the language taught. The assessee was therefore entitled to the benefit of the notifications. Case-Laws Service Tax Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193313