2007 (6) TMI 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st Appellate Authority is erroneous to interpret Notification No. 24/2004-S.T. dated 10-9-04 with Notification No. 19/2005-S.T., dated 7-6-05. Learned Counsel appearing for the Appellant submitted that in accordance with law, training a coaching centres were brought to the ambit of tax by Notification No. 7/2003 dated 20-6-03 and the rate was prescribed from 1 7-03 in terms of that Notification Bu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the trainee to seek employment or undertake self-employment directly after such training or coaching. The term, commercial training or coaching centre was defined by Section 65(27) of the Finance Act, 1994. According to the learned Counsel, Government felt that rendering of skill and coaching through commercial training or coaching would enable trainees either to seek employment or self- employme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion for the impugned period from 10-9-04 to 15-6-05 by virtue of Notification No. 24/2004-S.T., dated 10-9-04 till the computer training institutes were excluded from exemption w.e.f. 16-6-05 by Notification No 19/2005-S T , dated 7-6-05 When the Notification No. 9/2003-S.T., dated 20-6-03 ceased operate with effect from 30-6-03, the only Notification that remained in force was Notification No. 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dated 20-6-03 ceasing to operate from 30-6-03 no more granted exemption to computer training institutes. Therefore, the Appellant's contention that Notification No. 24/2004-S.T., dated 10-9-04 grants them benefit, is devoid of any merit. 4. Heard both sides and perused all the Notifications that were cited. A bare perusal of the Notification No. 24/2004-S.T., dated 10-9-04 does not exhibit ....