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    <title>2015 (1) TMI 1366 - DELHI HIGH COURT</title>
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    <description>The Court condoned a 763-day delay in filing the appeal due to the illness of the individual handling the papers. The appeal challenged the denial of service tax exemption for &quot;vocational training&quot; under Notification No. 9/2003-S.T., with the Court affirming that the training provided qualified as such. Relying on precedent cases, the Court emphasized that vocational training aimed at imparting skills for employment or self-employment meets the exemption criteria. Consequently, the appeal was dismissed as it did not raise any substantial legal questions.</description>
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      <title>2015 (1) TMI 1366 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=196998</link>
      <description>The Court condoned a 763-day delay in filing the appeal due to the illness of the individual handling the papers. The appeal challenged the denial of service tax exemption for &quot;vocational training&quot; under Notification No. 9/2003-S.T., with the Court affirming that the training provided qualified as such. Relying on precedent cases, the Court emphasized that vocational training aimed at imparting skills for employment or self-employment meets the exemption criteria. Consequently, the appeal was dismissed as it did not raise any substantial legal questions.</description>
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