Exemption to vocational/recreational training institute for providing commercial traning or coaching services

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion No. 24/2004 ST Dated 10-09-2004 [As amended by Notification no. 19/2005 St dated 07-06-2005] In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies. ^2[(iii) "computer training institute" means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware.]   **************************** Note : 1. Has been inserted vide Notification No. 19/2005 dat....