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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

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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