Service Tax – Commercial Training or Coaching Service – Exemption to Modular Employable Skill courses approved by the National Council of Vocational Training
Notification No. 23/2010 – Service Tax, New Delhi,the 29th April,2010
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in sub-clause (zzc) of clause (105) of section 65 of the Finance Act, when provided in relation to Modular Employable Skill courses approved by the National Council of Vocational Training, by a Vocational Training Provider registered under the Skill Development Initiative Scheme with the Directorate General of Employment and Training, Ministry of Labour and Employment, Government of India, from the whole of the service tax leviable thereon under section 66 of the Finance Act.
2. This notification shall come into force on the date of its publication in the Gazette of India.
Under Secretary to the Government of India