https://www.taxtmi.com/caselaws?id=750607 Vocational training provided by a coaching centre qualified for exemption under Notification No. 24/2004-ST, because the courses were aimed at equipping students with skills for employment or self-employment and there was no specific finding negating their vocational character. Courses run in collaboration with universities, where the syllabus, examinations and awards were controlled by the universities and led to recognised degrees, diplomas or certificates, were outside commercial training or coaching service and were not liable to service tax. On that basis, the service tax demand, together with interest and penalty, was unsustainable. en-us Fri, 22 Mar 2024 00:00:00 +0530 Tue, 26 Mar 2024 07:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750607 Vocational training provided by a coaching centre qualified for exemption under Notification No. 24/2004-ST, because the courses were aimed at equipping students with skills for employment or self-employment and there was no specific finding negating their vocational character. Courses run in collaboration with universities, where the syllabus, examinations and awards were controlled by the universities and led to recognised degrees, diplomas or certificates, were outside commercial training or coaching service and were not liable to service tax. On that basis, the service tax demand, together with interest and penalty, was unsustainable. Case-Laws Service Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750607