https://www.taxtmi.com/caselaws?id=356649 Training provided to insurance agents was treated as vocational training rather than taxable commercial coaching because it was designed to equip candidates for the IRDA examination and to function in the insurance vocation. The institute's IRDA approval supported the vocational character of the programme, and the fact that a further examination was required did not remove the exemption where the training directly enabled entry into employment or self-employment in the field. Following the earlier identical ruling, the service was held exempt and the service tax demand was unsustainable; the Revenue appeals failed and the orders setting aside the demand were maintained. en-us Tue, 30 Jan 2018 00:00:00 +0530 Fri, 09 Mar 2018 06:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356649 Training provided to insurance agents was treated as vocational training rather than taxable commercial coaching because it was designed to equip candidates for the IRDA examination and to function in the insurance vocation. The institute's IRDA approval supported the vocational character of the programme, and the fact that a further examination was required did not remove the exemption where the training directly enabled entry into employment or self-employment in the field. Following the earlier identical ruling, the service was held exempt and the service tax demand was unsustainable; the Revenue appeals failed and the orders setting aside the demand were maintained. Case-Laws Service Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356649