Exemption to vocational/recreational training institute for providing commercial traning or coaching services - 024/04 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

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

Notification 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 by, -

(a) a vocational training institute; or

(b) a recreational training institute,

to any person, from the whole of the service tax leviable thereon under section 66 of the said Act.

¹[Provided that nothing contained in this notification shall apply to the taxable services provided in relation to commercial training or coaching by a computer training institute.]

Explanation.- For the purposes of this notification,-

³[(i) "vocational training institute" means an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961(52 of 1961)]

 (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.

²[(iii) "computer training institute" means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware.]

 

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Note :

1. Has been inserted vide Notification No. 19/2005 dated 7/6/2005

2.  Has been inserted vide Notification No. 19/2005 dated 7/6/2005

3. Substituted vide notification no. 3/2010 ST dated 27-2-2010, before substitution it was read as, "(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;"