2008 (11) TMI 95

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Central Excise (Appeals II), Bangalore. 2. Shri C.R. Raghavendra, the learned Advocate, appeared on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 3. I heard both sides. 4. The appellants are rendering the services of Computer Training (Software and Hardware). The period involved is from 01.07.2004 to 30.09.2004. They discharged the Service Tax liability of Rs. 5,70,753/- along with interest of Rs. 7,319/ - under the category of 'Commercial Training or Coaching Services'. Later, they claimed refund of the amount paid as Service Tax and interest on the ground that during the relevant period, they would be exempted. The Original Authority did not accept the pleas of the appellants and rejected the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to include Computer Training in Vocational Training and give unintended benefit. She stated that the intention of the Legislature is not go grant the exemption from Service Tax in respect of Computer Training. She reiterated the impugned order. 5. I have gone through the records of the case very carefully. The services of 'Commercial Training and Coaching' became taxable w.e.f. 01.07.2003. However, an exemption Notification No. 09/2003-ST dated 20.06.2003 was issued, which specifically exempted the services rendered by the following on payment of Service Tax: (a) A Vocational training institute; (b) A Computer training institute; or (c) A Recreational training institute The above Notification covers the period from 01.07.200....