https://www.taxtmi.com/caselaws?id=347168 Training in computer programmes, computer repair and maintenance, and other job-oriented skills was treated as vocational training because it was designed to help trainees obtain employment or self-employment after the course. Existing skill enhancement did not take the services outside the scope of vocational training, and basic skills were not required as a precondition. On that basis, the services qualified as "Vocational Training or Coaching Services" and the exemption under Notification No. 24/2004-S.T. applied to the vocational training institute. The demand and penalties were therefore not sustainable. en-us Thu, 15 Dec 2016 00:00:00 +0530 Wed, 30 Aug 2017 07:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347168 Training in computer programmes, computer repair and maintenance, and other job-oriented skills was treated as vocational training because it was designed to help trainees obtain employment or self-employment after the course. Existing skill enhancement did not take the services outside the scope of vocational training, and basic skills were not required as a precondition. On that basis, the services qualified as "Vocational Training or Coaching Services" and the exemption under Notification No. 24/2004-S.T. applied to the vocational training institute. The demand and penalties were therefore not sustainable. Case-Laws Service Tax Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347168