Service Tax on Vocational Trainning Institute

Vocational Training has been defined as to mean a commercial training or coaching centre which provides vocational coaching or training that imparts skills to enable the trainee to seek employment or undertake self employment, directly after such training or coaching. From the above it is clear that to claim exemption under notification no. 24/2004 dt 10.09.2004 the definition of vocational institute should be considered i.e. after undergoing training, the students sould be able to seek employment or undertake self employment.