Exempts the taxable services provided in relation to commercial training or coaching - 009/03 - Service Tax

Service tax exemption for commercial training by specified institutes removes levy under statutory provision for qualifying training services.

Exempts taxable services for commercial training or coaching when provided by a vocational training institute, a computer training institute, or a recreational training institute, relieving those services from service tax under the applicable statutory levy. Definitions clarify that vocational training imparts employable skills, computer training covers software or hardware coaching, and recreational training covers activities such as dance, singing, martial arts and hobbies. The exemption operates for the notification's stated operative period as amended by a subsequent notification.