2012 (9) TMI 631

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....   Per Mathew John:   The Appellant in this case was providing Computer training. During the period 10.9.04 to March, 2005, they did not pay any service tax though they were registered with the Service Tax Department. According to the appellant, they were eligible for exemption under Notification No. 24/04-ST dated 10.9.04 which exempted commercial training or coaching given by a V....

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....ce issued on 29.2.09 demanding tax for the period 10.9.04 to March, 2005 is time barred. 3. The learned AR for the Department relies on the decision of CCE Vs. Sunwin Technosolution Pvt Ltd reported in 2011 (21) STR 97 SC which upheld that the training given by computer training institutes are is vocational training. 4. It is seen that the decision of the Hon ble Supreme Court in the case of....