Skill Training Under Government Scheme Not Taxable Due to Applicable Service Tax Exemptions

Checkmate Services Pvt. Ltd. Vs Commissioner of C.E. & S.T. (CESTAT Ahmedabad) The case concerns an appeal filed by Checkmate Services Pvt. Ltd., Vadodara, against an order of the Commissioner (Appeals) relating to service tax liability on activities undertaken under the Pandit Deen Dayal Upadhyay–Grameen Kaushalya Yojna (DDU-GKY). The appellant was engaged in providing services under the scheme, which included offering skilling courses to rural youth who met the eligibility criteria specified in the DDU-GKY guidelines. The activities also included mobilization, counselling and selection...