2012 (10) TMI 557

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..... c Art, Media Communication and Digital Communication – Held that:- Appellants are an Institute providing Vocational Training Courses to various students like fashion designing, graphic arts, media communication and digital communication etc. These courses are only vocational course and not an academic course and they are covered by the exemption under Notification No. 24/2004-ST dated 10.9.2004 an .....

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..... nd certificates which are not recognized by any law for the time being in force. It was also alleged that the Institute wrongly presumed and claimed exemption under Notification No. 24/2004-ST dated 10.9.2004 available to Vocational Training Institute. Therefore, a show-cause notice was issued for demand of Service Tax for the period July, 2003 to March, 2009. During the course of adjudication, th .....

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