2008 (5) TMI 197

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....iding vocational training would be entitled to benefit of exemption Notification No. 24/2004-ST dated 10th September 2004 as amended for the period from 10/09/2004 to 15/06/2005. 2. The relevant facts of the case as per record, in brief are that, the appellants are engaged in running Computer Training Institute as franchisee of NIIT. The appellant filed refund claim on the ground that at the instance of Central Excise officers, they paid service tax during the above period, when there was exemption from payment of tax by Notification No. 24/2004-ST dated 10th September 2004 as amended by Notification No. 19/2005-ST dated 7th June 2005 with effect from 16/06/2005. The adjudicating authority rejected the refund claim, which has been upheld....

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.... or coaching, by a vocational training institute, a computer training institute or a recreational training institute. The said exemption benefit was extended time to time. Thereafter, Notification No. 24/2004-ST dated 10/9/2004 exempted the taxable services in relation to commercial training or coaching, by a "a vocational training institute", or "a recreational training institute". For purpose of proper appreciation, the relevant portions of notifications are reproduced below: (A) Notification No. 9/2003-ST dated 20th June 2003:-  "In exercise of the powers conferred by 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 th....

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....le of the service tax leviable thereon under Section 66 of the said Act. Explanation - For the purposes of this notification, (i) "vocational training institute" means a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching. (ii) "recreational training institute" means a commercial training or coaching centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies". 6. The main contention of the revenue is that the words "a computer training institute" have not been incorporated under Notification No. 24/ ....