Courses approved by Directorate General of Shipping, covered in negative list, not leviable to ST: CESTAT, Bangalore

GST/EXCISE/ST/VAT : Subject courses had been approved by Director General of Shipping, Ministry of Surface Transport, Government of India, in consonance with provisions of the Merchant Shipping Act, 1958 - Whether courses assumed to be of statutory nature and hence, would qualify as being "recognised under the law" and consequently, eligible for claiming exclusion from levy of service tax both in 'pre-negative list' and 'negative list' service taxation regime

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