https://www.taxtmi.com/caselaws?id=32764 Training that substantially equips candidates for a recognised vocational pursuit and prepares them for the relevant professional examination may qualify as vocational training for exemption from service tax. The institute's insurance-agent training, covering insurance law, regulatory requirements, salesmanship and related practical modules, was treated as falling within the exemption notification, and the tax demand to that extent was not sustainable. The extended period of limitation was not available because the record did not support suppression or deliberate non-disclosure, and the related penalties could not survive once the demand failed on the exemption issue. en-us Thu, 04 Dec 2008 00:00:00 +0530 Wed, 23 Apr 2014 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32764 Training that substantially equips candidates for a recognised vocational pursuit and prepares them for the relevant professional examination may qualify as vocational training for exemption from service tax. The institute's insurance-agent training, covering insurance law, regulatory requirements, salesmanship and related practical modules, was treated as falling within the exemption notification, and the tax demand to that extent was not sustainable. The extended period of limitation was not available because the record did not support suppression or deliberate non-disclosure, and the related penalties could not survive once the demand failed on the exemption issue. Case-Laws Service Tax Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32764