Service tax exemption for vocational and recreational training institutes, excluding computer training institutes, limits taxable coaching services. Exempts from service tax commercial training or coaching services provided by vocational training institutes (Industrial Training Institutes/Centres affiliated to the National Council for Vocational Training offering designated trades) and recreational training institutes (centres providing training in activities such as dance, singing, martial arts or hobbies), but provides that the exemption does not apply to commercial training or coaching by computer training institutes.