https://www.taxtmi.com/caselaws?id=788557 Imparting English, foreign language and computer training for employment-oriented purposes was treated as vocational training because the governing exemption defined a vocational training institute by the direct employability skills it provides. The nature and effect of the coaching, rather than the subject language or course label, was held determinative, so such training fell outside commercial training or coaching service and remained exempt from service tax. A later amendment and circular could not be applied retrospectively to withdraw the exemption for the relevant period, making the tax demand unsustainable. en-us Wed, 04 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788557 Imparting English, foreign language and computer training for employment-oriented purposes was treated as vocational training because the governing exemption defined a vocational training institute by the direct employability skills it provides. The nature and effect of the coaching, rather than the subject language or course label, was held determinative, so such training fell outside commercial training or coaching service and remained exempt from service tax. A later amendment and circular could not be applied retrospectively to withdraw the exemption for the relevant period, making the tax demand unsustainable. Case-Laws Service Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788557