Modular Employment Scheme: Outside Ambit of Service Tax

Confederation Of Indian Industry Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that the modular employment scheme is a vocational training programme and vocational training activity is outside the ambit of service tax, as exempted vide Notification No. 24/2004-ST dated 10.09.2004. Facts- During the course of audit it was observed that the appellant was providing the services under the category of convention services but had started paying service tax on the same from 16.05.2008 only whereas the service tax on the said services was leviable from ...