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<h1>Vocational and recreational training institutes exempt from service tax under Finance Act 1994, excluding computer training.</h1> The Central Government issued Notification No. 24/2004 ST on September 10, 2004, exempting vocational and recreational training institutes from service tax on commercial training or coaching services under section 66 of the Finance Act, 1994. This exemption applies to vocational institutes affiliated with the National Council for Vocational Training and recreational institutes offering courses in activities like dance and martial arts. However, it excludes computer training institutes from this exemption. Amendments were made by Notification No. 19/2005 and further clarified by Notification No. 3/2010. The exemption was rescinded by Notification No. 34/2012 on June 20, 2012.