𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗩𝗼𝗰𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗧𝗿𝗮𝗶𝗻𝗶𝗻𝗴 𝗜𝗻𝘀𝘁𝗶𝘁𝘂𝘁𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Vocational Training Institutes are exempt from service tax even if not affiliated with NCVT or offering courses under ITI/ITC as per Notification No. 24/2004-S.T."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: ICFAI Branch 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is liable to pay service tax under "Commercial Training or Coaching." 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Conducted educational programs in finance, banking, etc., recognized by ICFAI University, Dehradun, helping students secure employment. SCN issued for October 2007 to September 2009.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal noted that Notification No. 3/2010-S.T. has only prospective effect and ruled that the appellant qualifies as a Vocational Training Institute under Notification No. 24/2004-S.T. The adjudication order was deemed fallacious and quashed. Appeal allowed with consequential relief.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: ICFAI Branch vs. C.C.E. & S.T.-Vadodara-II – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 23 January 2023 📜 This ruling reaffirms that vocational institutes are exempt from service tax, ensuring legal clarity and relief for educational institutions.