https://www.taxtmi.com/caselaws?id=438731 Coaching in business management and foreign trade was treated as vocational training under the pre-amendment notification because it imparted skills enabling employment or self-employment, and the later narrower definition was held prospective only. The demand for July 2003 to 27.02.2010 was therefore unsustainable and set aside. For 28.02.2010 onwards, including training claimed to be linked to diplomas or degrees, exemption depended on verification of the actual services and qualifications involved, so the matter was remanded for fresh determination on the records. en-us Mon, 05 Jun 2023 00:00:00 +0530 Wed, 07 Jun 2023 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438731 Coaching in business management and foreign trade was treated as vocational training under the pre-amendment notification because it imparted skills enabling employment or self-employment, and the later narrower definition was held prospective only. The demand for July 2003 to 27.02.2010 was therefore unsustainable and set aside. For 28.02.2010 onwards, including training claimed to be linked to diplomas or degrees, exemption depended on verification of the actual services and qualifications involved, so the matter was remanded for fresh determination on the records. Case-Laws Service Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438731