Courses falling under the category of 'vocational training' enables students to seek employment/self-employment and exempt from the levy of ST under Notification 9/2003-ST dated March 1, 2003


Court :
Mumbai - CESTAT)

Brief :
The Hon’ble CESTAT, Mumbai has held that the courses provided by the Appellant were falling under the category of 'vocational training', which enables students to seek employment/self-employment and therefore, exempt from the levy of Service tax under Notification 9/2003-ST dated March 1, 2003

Citation :
Symbiosis Society Vs. Commissioner of Central Excise, Pune III [(2015) 63 taxmann.com 21

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Bimal Jain
Published in Service Tax
Views : 2008

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