2013 (12) TMI 1272

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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-S.T., dated 10-9-2004 and not required to get themselves registered with Service Tax department - applicants are entitled for benefit of exemption Notification No. 24/2004 having a strong prima fac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Media Communication and Digital Communication. They are offering various diplomas and 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-S.T., dated 10-9-2004 available to Vocational Training Institute. Therefore, a show-cause notice was issued for demand of Ser .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed before us and submitted that the applicant is 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-S.T., dated 10-9-2004 and not required to get themselv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X