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THE FINANCE ACT, 1994 - SERVICE TAX
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Body 65B. Interpretations.

In this Chapter, unless the context otherwise requires,-

(11) "approved vocational education course" means,-

    (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961.) ;or

    (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Employment and Training, Union Ministry of Labour and Employment; or

    (iii) a course run by an institute affiliated to the National Skill Development Corporation set up by the Government of India:;