9911796707
TMI Blog2008 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 20-11-2008 - Shri T.K. Jayaraman, Member (Technical) (Final Order No. 1292/2008 dt. 20.11.2008 certified on 8.12.2008 in Appeal No. ST/83/2006) Shri C.R. Raghavendra, Adv. for Appellant. Smt. Sudha Koka, SDR for Respondent. [Order per: T.K. Jayaraman, Member (Technical)]. - This appeal has been filed against the Order-in-Appeal No. 004/2006-CE dated 27.01.2006 passed by the Commissioner of Central Excise (Appeals II), Bangalore. 2. Shri C.R. Raghavendra, the learned Advocate, appeared on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 3. I heard both sides. 4. The appellants are rendering the services of Computer Training (Software and Hardware). The period involved is from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 07.06.2005 (Sl. No. 4) The learned Advocate took me through all these Notifications and made the point that only w.e.f. 16.06.2005, the Computer Training would not be covered by any exemption and the said services would be taxable. 4.2 The learned Departmental Representative stated that the Notifications clearly distinguish between Vocational Training Institute and Computer Training. Therefore, it is not correct to include Computer Training in Vocational Training and give unintended benefit. She stated that the intention of the Legislature is not go grant the exemption from Service Tax in respect of Computer Training. She reiterated the impugned order. 5. I have gone through the records of the case very carefully. The service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants is that this amendment cannot have retrospective effect. It is very clear that it is effective only from 16.06.2005. Therefore, during the relevant period, the appellants were covered by the earlier exemption Notifications and no Service Tax could have been demanded from them. In order to support their case, the appellants relied on the two decisions of the CESTAT cited supra. In fact, in the Doon Institute of Information Technology case (supra), the same issue has been examined and it has been held that this amending Notification No 19/2005-ST. dated 07.06.2005 cannot have retrospective effect. It is also held that the Vocational Training Institute itself would cover even the Computer Training. To put it in other words, Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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