Tag Archives: vocational

Courses which entail the students to seek employment or to undertake self-employment are Vocational Courses and hence not liable for service tax

The appellant herein is conducting fifteen courses in their educational institutes. Issue : Revenue entertained a belief that the courses conducted by the appellant would be liable for service tax under the category of “commercial training or coaching centres”. Assessee Claim :- Appellant contested the show-cause notice before the adjudicating authority on the ground that… Read More »