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    <title>2017 (12) TMI 901 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the impugned order due to similar views expressed in previous cases, dismissing the appeals by the Department. The Tribunal emphasized that the exemption for vocational training institutes can be extended to those imparting skills for employment or self-employment directly after training, without the need for specific affiliations or designated trades. The Tribunal quashed the adjudication order, emphasizing that retrospective alteration of definitions was impermissible. The Appeals filed by the Department were dismissed, and the impugned orders were set aside, allowing the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=352632</link>
      <description>The Tribunal upheld the impugned order due to similar views expressed in previous cases, dismissing the appeals by the Department. The Tribunal emphasized that the exemption for vocational training institutes can be extended to those imparting skills for employment or self-employment directly after training, without the need for specific affiliations or designated trades. The Tribunal quashed the adjudication order, emphasizing that retrospective alteration of definitions was impermissible. The Appeals filed by the Department were dismissed, and the impugned orders were set aside, allowing the appeals.</description>
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