In a recent decision (reported in 2007 -TMI - 1850 - CESTAT, KOLKATA) honorable tribunal has held that:

Benefit of notification no. 24/2004 Service Tax dated 10-09-2004 as amended by notification no. 19/2005 Service Tax dated 7-6-2005 is available to Computer training centers and they were accordingly not liable to pay service tax till 7-6-2005.

Notification no. 24/2004 Service Tax dated 10-09-2004 grants an exemption from service tax the taxable services provided in relation to commercial training or coaching by, -

(a) a vocational training institute; or

(b) a recreational training institute,

However with effect from 7-6-2005 the exemption in relation to coaching or training relating to computer software or hardware had been withdrawn. 

See also: - Ready Recokoner on Commercial Training or Coaching Centreunder Taxable Services an e-book

Exemption for computer training: centres qualified as vocational or recreational institutes enjoyed service tax exemption until the exemption for computer training was withdrawn. The notification exempts taxable services for commercial training or coaching provided by a vocational or recreational training institute and was held to apply to computer training centres for the period before amendment. An administrative amendment later withdrew the exemption for coaching or training relating to computer software or hardware, narrowing the exemption's scope and rendering such computer-related training services taxable thereafter.