https://www.taxtmi.com/caselaws?id=245782 An institute imparting computer software or hardware training was not a vocational training institute under the 20 June 2003 exemption notification because that notification separately defined computer training institutes and therefore excluded them from the vocational category. By contrast, the 10 September 2004 notification had to be read on its own terms; as it granted exemption to vocational training institutes without expressly excluding computer training institutes, computer-based skill training could fall within that expression. The later express reference to computer training institutes confirmed that the earlier notification covered such institutes until the amendment took effect, so exemption was available for the relevant period and the Tribunal's view required no interference. en-us Wed, 12 Mar 2014 00:00:00 +0530 Thu, 16 Jul 2015 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245782 An institute imparting computer software or hardware training was not a vocational training institute under the 20 June 2003 exemption notification because that notification separately defined computer training institutes and therefore excluded them from the vocational category. By contrast, the 10 September 2004 notification had to be read on its own terms; as it granted exemption to vocational training institutes without expressly excluding computer training institutes, computer-based skill training could fall within that expression. The later express reference to computer training institutes confirmed that the earlier notification covered such institutes until the amendment took effect, so exemption was available for the relevant period and the Tribunal's view required no interference. Case-Laws Service Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245782