2011 (6) TMI 361

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..... exemption to vocational training institute which the assessee claims that they are - The definition of vocational training institute is provided in the notification itself as “a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment of undertake self-employment, directly after such training or coaching” - Al .....

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..... oncern running a training centre for communicative English, personality enhancement etc. and receiving fees for providing training in English for communication / personality development etc. is liable to service tax. 2. The contention of the applicants is that they are entitled to exemption in terms of Notification No. 24/2004 dated 10.9.2004. This notification inter alia grants exemption to voc .....

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