2017 (8) TMI 1226

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.... (T) Shri Arun Mehrotra, CA, for the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 16-7-2012 of Commissioner (Appeals), Central Excise & Service Tax, Bhopal. The appellants are engaged in providing training and coaching services. The Revenue entertained a view that the services are taxable and....

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.... category of "Vocational Training" or not. Ld. Counsel submitted that all these activities of coaching and training are specifically for job related activities and are correctly called as "Vocational Training". They are covered by exemption Notification No. 24/2004-S.T., dated 10-9-2004. 3. Ld. AR submitted that the training imparted by the appellant only enhances skill level of the traine....