https://www.taxtmi.com/caselaws?id=358927 Vocational training institutes providing courses that impart employable skills can qualify for exemption from service tax under Notification No. 24/2004, even where the courses are not separately approved by competent authorities, if the training is directed to a specialised area and enables employment or self-employment. On the facts, courses in the hospitality sector were treated as falling within that exemption. The later 2010 amendment narrowing the scope of the exemption was held to be prospective and not applicable to the disputed period, so the service tax demand and penalties could not be sustained. en-us Fri, 22 Dec 2017 00:00:00 +0530 Sat, 21 Apr 2018 06:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358927 Vocational training institutes providing courses that impart employable skills can qualify for exemption from service tax under Notification No. 24/2004, even where the courses are not separately approved by competent authorities, if the training is directed to a specialised area and enables employment or self-employment. On the facts, courses in the hospitality sector were treated as falling within that exemption. The later 2010 amendment narrowing the scope of the exemption was held to be prospective and not applicable to the disputed period, so the service tax demand and penalties could not be sustained. Case-Laws Service Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358927