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    <title>2018 (2) TMI 1261 - CESTAT NEW DELHI</title>
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    <description>Foreign language coaching in English, Spanish, French and German was treated as vocational training because it created employment and self-employment opportunities, so the exemption under the relevant service tax notifications applied and the service was not taxable as commercial training and coaching. The Tribunal also held that the extended limitation period could not be invoked where the appellant had registered and paid tax and a prior departmental order had indicated non-taxability; the demand was therefore time-barred. The appeal succeeded and the service tax demand was set aside with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355840</link>
      <description>Foreign language coaching in English, Spanish, French and German was treated as vocational training because it created employment and self-employment opportunities, so the exemption under the relevant service tax notifications applied and the service was not taxable as commercial training and coaching. The Tribunal also held that the extended limitation period could not be invoked where the appellant had registered and paid tax and a prior departmental order had indicated non-taxability; the demand was therefore time-barred. The appeal succeeded and the service tax demand was set aside with consequential relief.</description>
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