Vocational training exemption covers computer training prima facie, and later exclusion cannot operate retrospectively.

Computer training conducted for trainees preparing for employment or self-employment can prima facie fall within vocational training and the exemption under Notification No. 24/2004-S.T.; the Tribunal therefore granted waiver of pre-deposit of the entire tax and penalty demand. A later amendment excluding computer training institutes could not be applied retrospectively merely because it was issued as an exemption notification.

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Issues: Whether the appellant made out a prima facie case for waiver of pre-deposit by showing that its computer training activity was covered by the exemption for vocational training under the relevant service tax notification.

Analysis: The appellant was running a computer training centre and the trainees were being trained for employment or self-employment. The Tribunal found that, prima facie, such training could fall within vocational training and therefore within the exemption under Notification No. 24/2004-S.T. The view was supported by the earlier Tribunal decision relied upon in the order. The Tribunal also noted that the subsequent amendment excluding computer training institutes came later and could not be given retrospective effect merely because it was an exemption notification.

Conclusion: The appellant established a prima facie case and was entitled to waiver of pre-deposit of the entire tax and penalty demand.

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