https://www.taxtmi.com/caselaws?id=375620 An institute providing foreign trade training was treated as a vocational training institute for the period when the relevant service tax exemptions were in force, because the training related to statutory compliances, procedures and foreign trade requirements; service tax did not survive for that exempt period. For the interregnum when the notifications were not operative, the remaining liability was remanded for limited recomputation, with cum-tax benefit to be considered if admissible in law. Penalty was set aside because the dispute had remained under litigation throughout the relevant period, indicating no basis for penal action. en-us Mon, 18 Feb 2019 00:00:00 +0530 Fri, 22 Feb 2019 06:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375620 An institute providing foreign trade training was treated as a vocational training institute for the period when the relevant service tax exemptions were in force, because the training related to statutory compliances, procedures and foreign trade requirements; service tax did not survive for that exempt period. For the interregnum when the notifications were not operative, the remaining liability was remanded for limited recomputation, with cum-tax benefit to be considered if admissible in law. Penalty was set aside because the dispute had remained under litigation throughout the relevant period, indicating no basis for penal action. Case-Laws Service Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375620