Commercial Training or Coaching Services - the benefit of ...
Exemption for Vocational Training Institutes: Benefits Apply Only to Trainees Seeking Employment, Not Employed Individuals.
August 8, 2014
Case Laws Service Tax AT
Commercial Training or Coaching Services - the benefit of exemption notification is extended to the vocational training institute, which are enable the trainees to seek employment and not to others who are already employed - prima facie case is against the assessee - AT
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