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TMI Blog2014 (4) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... lant went before the Appellate Authority. The Appellate Authority also denied the same to him. Appellant then approached the Tribunal. Before the Tribunal, appellant contended that it imparted training to students in computer related matters and, in respect thereof, it has paid the tax. It submitted that, in addition thereto, it trained students for the purpose of establishing them in their life and, accordingly, they are entitled to the exemption on the footing that they were vocational training institute. Therefore, the short question was, whether the respondent was or was not a vocational training institute during the relevant time in relation to those students, who were imparted training for establishing them in their life. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o computer software or hardware and not pertaining to imparting of skills to enable the trainee to seek employment or undertake self-employment directly after such training or coaching as was provided for a vocational training institute. Therefore, even if by being trained in computer software or hardware, the person is capable of seeking employment or undertaking self-employment, inasmuch as the training is in computer software or hardware, it will not come within vocational training institutes as the Notification made specific distinction between vocational training institutes and the computer training institutes by giving definitions thereof in the Notification dated 20th June, 2003. Therefore, we are of the view that the Tribunal was wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute that exemption was accorded to vocational training institutes. Vocational training institutes had been defined by the Notification. It said that a vocational training institute shall mean a commercial training or coaching centre , which provides vocational training or coaching that imparts skill to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. In absence of statutory definition, we have to proceed on the basis of the ordinary meaning of the word "vocational", which means "relating to an occupation or employment; directed at a particular occupation and its skills". It cannot be questioned that skill pertaining to computer software and hardware is required to be acquired and, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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