https://www.taxtmi.com/caselaws?id=32499 Computer training services fell within the exemption notifications for the relevant period because the original notification covered computer training institutes. The later amendment excluding computer training institutes operated only from 16.06.2005 and could not be applied retrospectively. On that basis, the tax demand was not sustainable and the exemption benefit remained available for the prior period. en-us Thu, 20 Nov 2008 00:00:00 +0530 Sat, 18 Jul 2009 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32499 Computer training services fell within the exemption notifications for the relevant period because the original notification covered computer training institutes. The later amendment excluding computer training institutes operated only from 16.06.2005 and could not be applied retrospectively. On that basis, the tax demand was not sustainable and the exemption benefit remained available for the prior period. Case-Laws Service Tax Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32499