2013 (12) TMI 52

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..... s through computer medium, cannot be said to have provided computer training and can be said to have provided vocational training. Prima facie, computer hardware and software constituted a medium for the appellant to provide vocational training to those who required training in 2D and 3D animation. In this view of the matter, the appellant has prima facie case against the major part of the impugne .....

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..... f exemption under Notification No. 9/2003-S.T., dated 20-6-2003 as amended. This notification granted exemption in respect of Commercial Training or Coaching provided, inter alia, by vocational training institutes. This benefit was denied to the appellant by the adjudicating authority on the ground that the appellant was functioning as computer training institute and, therefore, the benefit woul .....

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