https://www.taxtmi.com/caselaws?id=356996 Courses in hotel management and catering technology were treated as vocational courses because they were specialised training programmes intended to equip trainees for direct employment in a specific industry, rather than general academic diplomas. The exemption under Notification No. 9/2003-ST was applied on the basis of the position existing before the 2010 amendment, and the later restriction tied to work and trade recognised under the Apprentice Act, 1961 was held to operate prospectively. On that footing, the courses remained within the pre-amendment exemption, and the demand and penalties were unsustainable. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 17 Apr 2019 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356996 Courses in hotel management and catering technology were treated as vocational courses because they were specialised training programmes intended to equip trainees for direct employment in a specific industry, rather than general academic diplomas. The exemption under Notification No. 9/2003-ST was applied on the basis of the position existing before the 2010 amendment, and the later restriction tied to work and trade recognised under the Apprentice Act, 1961 was held to operate prospectively. On that footing, the courses remained within the pre-amendment exemption, and the demand and penalties were unsustainable. Case-Laws Service Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356996