https://www.taxtmi.com/caselaws?id=353431 The Tribunal upheld the Commissioner's decision, ruling in favor of the respondents and dismissing the Revenue's appeal. It determined that the services provided by the respondents qualified as vocational training courses exempt from service tax under Notification No. 24/2004-ST, despite lacking recognition from AICTE or affiliation with recognized bodies. The Tribunal emphasized the broad definition of vocational training institutes and the absence of accreditation requirements in the notification, aligning with previous case law interpretations and legal provisions regarding skills training for employment or self-employment. en-us Mon, 11 Dec 2017 00:00:00 +0530 Sat, 17 Feb 2018 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353431 The Tribunal upheld the Commissioner's decision, ruling in favor of the respondents and dismissing the Revenue's appeal. It determined that the services provided by the respondents qualified as vocational training courses exempt from service tax under Notification No. 24/2004-ST, despite lacking recognition from AICTE or affiliation with recognized bodies. The Tribunal emphasized the broad definition of vocational training institutes and the absence of accreditation requirements in the notification, aligning with previous case law interpretations and legal provisions regarding skills training for employment or self-employment. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353431