Service tax exemption to Development Course by National Skill Development Corporation needs reconsideration: Karnataka HC

Rooman Technologies Pvt Ltd Vs Principal Commissioner of Central Tax (Karnataka High Court) Karnataka High Court held that coverage of service provided by Occasional Skill Development Course implemented by National Skill Development Corporation within the scope of Mega Exemption No.25/2012 as amended by notification No.13/2013 needs reconsideration and hence matter remanded back. Facts- The petitioner has challenged the order-in-original dated 14.11.2023 and has also sought for issuance of direction observing that the services provided by petitioner No.1 are eligible for exemption from payment...