https://www.taxtmi.com/caselaws?id=795567 Vocational-training exemption under Notification No. 24/2004-ST covered construction-related skills training that enabled trainees to obtain employment or self-employment directly after training. The later narrowing of the vocational-training definition by Notification No. 3/2010-ST applied prospectively, so the exemption remained available for the pre-amendment period. Extended limitation required fraud, collusion, wilful misstatement or suppression with intent to evade tax. Registration, voluntary tax payment and a bona fide exemption claim, without evidence of intent to evade, restricted any recovery to the normal period and did not support penalties. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795567 Vocational-training exemption under Notification No. 24/2004-ST covered construction-related skills training that enabled trainees to obtain employment or self-employment directly after training. The later narrowing of the vocational-training definition by Notification No. 3/2010-ST applied prospectively, so the exemption remained available for the pre-amendment period. Extended limitation required fraud, collusion, wilful misstatement or suppression with intent to evade tax. Registration, voluntary tax payment and a bona fide exemption claim, without evidence of intent to evade, restricted any recovery to the normal period and did not support penalties. Case-Laws Service Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795567