https://www.taxtmi.com/caselaws?id=780170 CESTAT KOLKATA - AT held that the appellant's delivery of NCVT/NSDC-approved Modular Employable Skills courses under the SDIS/MES scheme falls within the "approved vocational education course" exemption (Sl. No. 9A, Notification No. 25/2012-ST and s.66D(1)(iii) of the Finance Act). The Tribunal found no suppression of facts and held the Department's invocation of the extended limitation period unsustainable, set aside the confirmed demand, and allowed the appeal on both merits and limitation grounds. en-us Tue, 15 Jul 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780170 CESTAT KOLKATA - AT held that the appellant's delivery of NCVT/NSDC-approved Modular Employable Skills courses under the SDIS/MES scheme falls within the "approved vocational education course" exemption (Sl. No. 9A, Notification No. 25/2012-ST and s.66D(1)(iii) of the Finance Act). The Tribunal found no suppression of facts and held the Department's invocation of the extended limitation period unsustainable, set aside the confirmed demand, and allowed the appeal on both merits and limitation grounds. Case-Laws Service Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780170