Service Tax Exemption Allowed as Skill-Based Film Training Qualifies as Vocational Education

LV Prasad Film & TV Academy Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeals arise from orders confirming service tax demands, interest, and penalties against an institute providing training in film direction, cinematography, editing, and sound design for the period 2005–06 to 2014–15. The core issue before the Tribunal was not the classification of services—which was undisputedly “Commercial Training or Coaching Service”—but whether the appellant was entitled to exemption underNotification No. 24/2004-ST and subsequent legal provisions. For the period 0...