https://www.taxtmi.com/caselaws?id=365084 The Tribunal ruled in favor of the appellant, an educational institution offering certificate and degree courses, in a service tax liability dispute. The appellant's services were deemed exempt from service tax under Notification No. 24/2004-ST as they provided vocational training courses enabling students to secure jobs. The Tribunal emphasized that the essence of vocational training was skill development for employment, not affiliation or specific trades. Citing precedents and legal interpretations, the Tribunal concluded the service tax demands were incorrect and unsustainable, setting aside the order and allowing the appeal in favor of the appellant. en-us Thu, 05 Jul 2018 00:00:00 +0530 Thu, 09 Aug 2018 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365084 The Tribunal ruled in favor of the appellant, an educational institution offering certificate and degree courses, in a service tax liability dispute. The appellant's services were deemed exempt from service tax under Notification No. 24/2004-ST as they provided vocational training courses enabling students to secure jobs. The Tribunal emphasized that the essence of vocational training was skill development for employment, not affiliation or specific trades. Citing precedents and legal interpretations, the Tribunal concluded the service tax demands were incorrect and unsustainable, setting aside the order and allowing the appeal in favor of the appellant. Case-Laws Service Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365084