9911796707
TMI Blog2007 (6) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ect and allowed the appeal - ST/12/2006 - A/1168/KOL/2007 - Dated:- 21-6-2007 - [Order per] - The appeal has been filed contesting that decision of the first First Appellate Authority is erroneous to interpret Notification No. 24/2004-S.T. dated 10-9-04 with Notification No. 19/2005-S.T., dated 7-6-05. Learned Counsel appearing for the Appellant submitted that in accordance with law, trainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocational training institute was defined to mean a commercial training or coaching centre which provides vocational training or coaching that imparts skills to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. The term, commercial training or coaching centre was defined by Section 65(27) of the Finance Act, 1994. According to the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purview of exemption from service tax. 2. Learned Counsel submitted that although the Appellant was rendering computer training, they were entitled to the exemption for the impugned period from 10-9-04 to 15-6-05 by virtue of Notification No. 24/2004-S.T., dated 10-9-04 till the computer training institutes were excluded from exemption w.e.f. 16-6-05 by Notification No 19/2005-S T , dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue submitted that when there is no express grant of exemption, there is no implied implication of the Notification. Accordingly, the Notification No. 9/2003-S.T., dated 20-6-03 ceasing to operate from 30-6-03 no more granted exemption to computer training institutes. Therefore, the Appellant's contention that Notification No. 24/2004-S.T., dated 10-9-04 grants them benefit, is devoid o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
