Exempts the taxable services provided in relation to commercial training or coaching - 009/03 - Service Tax

Exempts the taxable services provided in relation to commercial training or coaching

Notification No. 09/2003-ST, Dated 20/06/2003

[As amended vide Notification No. 1/2004 dated 4/2/2004]

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 the taxable services provided in relation to commercial training or coaching, by, -

(a) a vocational training institute;

(b) a computer training institute; or

(c) a recreational training institute;

to any person, from the whole of the service tax leviable thereon under sub-section (2) of 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 coaching or training that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching;

(ii) computer training institute" means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware;

(iii) "recreational training institute" means a commercial training or coaching centre which provides coaching or training relating to recreational activities such as dance, singing, martial arts, hobbies.

2. This notification shall come into force on the 1st day of July, 2003 and shall remain in force upto and inclusive of the ¹30th day of June, 2004.

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Note :

1. For and words "29th day of February, 2004", the words "30th day of June, 2004", has been substituted vide Notification No. 1/2004 dated 4/2/2004