<h1>Tribunal Confirms Computer Training Centers Exempt from Service Tax Until 2005, Per Notification No. 24/2004.</h1> A tribunal decision has confirmed that computer training centers were exempt from service tax under notification no. 24/2004, dated 10-09-2004, as amended by notification no. 19/2005, dated 7-6-2005. This exemption applied to services related to commercial training or coaching provided by vocational or recreational training institutes. However, from 7-6-2005, the exemption for coaching or training related to computer software or hardware was withdrawn, making such services liable for service tax thereafter.