Held - We observe that Notification No. 24/2004-ST 10.09.2004, exempts vocational training provided by a Coaching Cent.....

Held - The courses offered by the applicant namely Mechanic (Motor Vehicle), Electrician, Sewing Technology are courses approved by National Counci.....

Held - The applicant is not the Government or local authority. Entry No. 64 of the Exemption Notification is not, therefore, applicable. A referenc.....

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 .....