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June 2010

Assessee rendering services in the nature of Modular Employable Skill Course not to pay Service Tax — Notification No. 23/2010-ST, dated 29-4-2010.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Tarun Ghia, Brijesh Cholera, Pratik Mehta | Chartered Accountants
Sejal Vasa | Company Secretary
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Part B : Indirect Taxes


40 Assessee rendering services in the nature of Modular
Employable Skill Course not to pay Service Tax — Notification No. 23/2010-ST,
dated 29-4-2010.

By this Notification exemption has been granted to taxable
services referred to in sub-clause (zzc) of clause (105) of S. 65 when provided
in relation to Modular Employable Skill Courses approved by the National Council
of Vocational Training.

To avail such exemption, the Vocational Trainer should be
registered under the Skill Development Initiatives Scheme with the Directorate
General of Employment and Training, Ministry of Labour & Employment, GOI.

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