https://www.taxtmi.com/caselaws?id=774936 CESTAT Kolkata held that the appellant's skill development training programme qualified for service tax exemption under Notification No. 25/2012-ST, Serial No. 9A, as it was approved by the Ministry of Skill Development & Entrepreneurship and implemented through National Skill Development Corporation. The tribunal found the appellant operated as an approved training partner under the Skill Development Initiative Scheme, making their services eligible for exemption. Following precedent from CESTAT Hyderabad in a similar case, the tribunal confirmed that NSDC-associated programmes fall within the notification's scope. Additionally, the extended period of limitation was deemed inapplicable since departmental authorities were aware of the appellant's activities through prior correspondence in 2013, indicating no suppression of facts. The demand was set aside as time-barred, and the appeal was disposed of in favor of the appellant. en-us Tue, 15 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774936 CESTAT Kolkata held that the appellant's skill development training programme qualified for service tax exemption under Notification No. 25/2012-ST, Serial No. 9A, as it was approved by the Ministry of Skill Development & Entrepreneurship and implemented through National Skill Development Corporation. The tribunal found the appellant operated as an approved training partner under the Skill Development Initiative Scheme, making their services eligible for exemption. Following precedent from CESTAT Hyderabad in a similar case, the tribunal confirmed that NSDC-associated programmes fall within the notification's scope. Additionally, the extended period of limitation was deemed inapplicable since departmental authorities were aware of the appellant's activities through prior correspondence in 2013, indicating no suppression of facts. The demand was set aside as time-barred, and the appeal was disposed of in favor of the appellant. Case-Laws Service Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774936