2016 (10) TMI 187

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..... 0-9-2004 - Held that:- the contents of the Notifications namely 9/2003-S.T., dated 20-6-2003 and 24/2004-S.T., dated 10-9-2004 clearly cover the training course (commercial training/coaching) being conducted by the appellant, who are a vocational training institute as mentioned in the Explanation given in the subject notification. There cannot be any other interpretation of these notifications and .....

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..... nsport Association (IATA), Canada. The candidates undergo this course with the objective of seeking employment in the sector of Travel Tourism Industry. The appellant has given a list of the last batch of the students saying that all their last batch students got the job with different travel tourism companies including various Airlines. Learned advocate, Shri M.S. Nagaraj appearing for the ap .....

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..... course got vocational employment thereafter. He says that as this course is not recognized by any Indian law, the appellant is not entitled to the benefit of exemption notification given to such courses. 3. After considering the facts of the case and the submissions of both the sides, it is clear that the contents of the Notifications namely 9/2003-S.T., dated 20-6-2003 and 24/2004-S.T., dated .....

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