Vocational training exemption applied where job-oriented courses qualified despite no AICTE registration requirement.

The exemption for commercial training or coaching services under Notification No. 9/2003-S.T. applied to a vocational training institute because the notification defined such an institute by the nature of training provided, namely coaching that equips trainees for employment or self-employment. The absence of AICTE registration was not a prescribed condition, so exemption could not be denied by adding a requirement not found in the notification. As the institute's courses were found to impart job-oriented skills and that factual position was undisputed, the service qualified for exemption and the denial on the ground of lack of AICTE registration was rejected.

---

---

Issues: Whether the appellant's institute qualified as a vocational training institute entitled to exemption under Notification No. 9/2003-S.T. despite not being registered with AICTE.

Analysis: The notification defined a vocational training institute as a commercial training or coaching centre imparting vocational coaching or training that equips trainees to seek employment or undertake self-employment directly after such training. The notification granted exemption to commercial training or coaching services provided by a vocational training institute, a computer training institute, or a recreational training institute. The requirement of registration with AICTE was not found in the notification, and the denial of exemption on that basis amounted to adding a condition not expressed in the text. The appellant's courses were found to impart skills enabling trainees to seek employment or self-employment, and that factual position was not disputed.

Conclusion: The appellant was held eligible for the exemption under the notification, and the denial based on lack of AICTE registration was rejected.

---