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TMI Blog2010 (9) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 10th Sept., 2004. The notification was also in operation from the date of its issuance, i.e., from 10th Sept., 2004 to 15th June, 2005 without there being any other intendment. Regarding retrospective effect - the said amendment was brought in by adding the proviso more or less in the nature of clarification and the same was made effective from 16th June, 2005. The Government thought it fit to make it abundantly clear by issuing the said notification. The liability, so far as the respondent is concerned, to pay the service-tax between the period 10th Sept., 2004 to 15th June, 2005, therefore subsisted. - Decided in favor of revenue - HC order reversed X X X X Extracts X X X X X X X X Extracts X X X X ..... pt the taxable services in relation to commercial training or coaching imparted by (a) vocational training institute; (b) a computer training institute; and (c) a recreational training institute. In the said notification as to what is a vocational training institute and what is a computer training institute and also as to what is a recreational training institute have been defined under the Explanation incorporated in the said notification. When we look into the aforesaid definitions given to the expression "vocational training institute", "computer training institute" and "recreational training institute", we find that each one of them constitutes a particular type of coaching centre imparting specific training mentioned against each one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . By issuing the said notification, the Central Government amended the notification dt . 10th Sept., 2004 by incorporating a proviso thereto, which reads as follows : "S.No. Notification number and date Amendments (1) (2) (3) 1 to 3 4. 24/2004-Service-tax, dt. the 10th Sept.. 2004 [G. S. R. 598 (E)], dt. the 10th Sept., 2004 In the said notification ,- (i) in the opening para , the following proviso shall be inserted at the end, namely : '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.' (ii) in the Explanation, after cl. (ii), the following clause shall be inserted, namely : (iii) '"Computer traini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government was fully conscious of the fact that the said computer training institute should not get the exemption and intended the same to be shown by specifically excluding the same from the purview of the notification dt. 10th Sept., 2004. The notification was also in operation from the date of its issuance, i.e., from 10th Sept., 2004 to 15th June, 2005 without there being any other intendment. 10. So far as the contention of the learned counsel for the respondent in respect of the contents of the notification dt.7th June, 2005 is concerned, in our considered opinion the said amendment was brought in by adding the proviso more or less in the nature of clarification and the same was made effective from 16th June, 2005. The Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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