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TMI Blog2008 (5) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... s within the purview of “vocational training institute” – exemption is entitled X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 7th June 2005 clarified that the said notification shall not apply to the "computer training institute". So, refund was rightly rejected. 5. After hearing both the sides and on perusal of the records, we find that "commercial training or coaching" services were brought into the service tax net w.e.f. 1st July 2003. Notification No. 9/2003-ST (supra) effective from 01/1/2003 exempted the taxable services provided in relation to commercial training or coaching, by a vocational training institute, a computer training institute or a recreational training institute. The said exemption benefit was extended time to time. Thereafter, Notification No. 24/2004-ST dated 10/9/2004 exempted the taxable services in relation to commercial training or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04:- "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. Explanation - For the purposes of this notification, (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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 9/2003-ST (supra). In our view, computer training institute is providing vocational training, it would become vocational training institute and covered under Explanation (1) of Notification No. 24/2004-ST (supra). It is well settled that exemption notification is not only to be construed strictly but also reasonably having regard to the language employed therein. The notification shall be read as a whole, not in part. We also noted that the amendment of Notification No. 24/2004-ST (supra) by Notification No. 19/2005-ST dated 7th June 2005, whereby "this notification shall not apply to the taxable services provided in relation to commercial training or coaching by a computer training institute". 8. The learned DR contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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