Held - We observe that Notification No. 24/2004-ST 10.09.2004, exempts vocational training provided by a Coaching Centre. The appellant considered the services rendered by them are exempted from payment of service tax as per this Notification. We observe that there is no specific finding in the impugned order to the effect that the coaching offered by the appellant are not vocational training. A perusal of the Broc.....

Held - The courses offered by the applicant namely Mechanic (Motor Vehicle), Electrician, Sewing Technology are courses approved by National Council for Vocational Training (NCVT/Central) which has been evidenced by the certificates issued to candidates on completion of courses as produced by the applicant.

The services provided by the Leprosy Mission Trust India, Regional Industrial Training Institute, Vadathorasalur under Vocational Tr.....

Held - The applicant is not the Government or local authority. Entry No. 64 of the Exemption Notification is not, therefore, applicable. A reference is made to the services provided by the applicant as a project implementation agency under the Deendayal Upadhyaya Grameen Kausalya Yojana. It is exempt under Entry 71 of the Exemption Notification. However, the applicant provides no evidence that BEMVT is acting as a project implementation agency.....

Held - It is observed that the applicant falls under definition of education vide the Clause No. 2 (y) (iii) as ‘education as a part of approved vocational education training’ in GST Notification No.12/2017 of Central Tax Rate dated 25th June 2017.

The approved vocational education course is also defined in clause 2(h) of the Notification as mentioned above No.12/2017 dated 28th June 2017. It is observed that the applicant was grante.....