Taxability of service tax

[Brijesh Verma]

My query is regarding Noti.No.24/2004-ST issued in order to exempt Vocational and Recreational Training institues. In that notification a Proviso has been added w.e.f. 16.06.2005 to exclude Computer Training Institute from the exemption. My query is that suppose Mr. X provides Computer hardware/software training, Mobile repairing training and TV repairing training all under one roof, whether tax would be leviable on all the services. The reason for my query is that the phrase used in the proviso is 'Provided that nothing contained in this notification shall apply to the taxable services provided in relation to commercial training or coaching by a computer training institute.'; This gives a hint that all services provided by a computer training intitute would be taxable....Kindly clarify with rule, case laws if possible....

AI Summary

Debate on Service Tax Exemption for Institutes Offering Computer, Mobile, and TV Repair Training under Notification No. 24/2004-ST A query was raised regarding the applicability of service tax on vocational and recreational training institutes under Notification No. 24/2004-ST, which exempts such institutes but excludes computer training institutes from the exemption as of June 16, 2005. The question concerned whether an institute offering computer hardware/software, mobile repairing, and TV repairing training would be taxable. Responses suggested that if the institute is classified as a computer training institute, it would not be exempt. To benefit from the exemption, it was advised to establish separate identities or premises for different services and obtain separate registrations.