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TMI Blog2008 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 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 Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), in the impugned order, has upheld the Order-in-Original. The main thrust of the Commissioner (Appeals)'s order is that the appellants would not be covered by the term "Vocational Training Institute". 4.1 The learned Advocate, in the course of hearing, brought to my notice the following decisions of the Tribunal: (1) Sunwin Technosolutions Pvt. Ltd. Vs. CCE, Ranchi - 2007 (83) RLT 359 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp;(a) A Vocational training institute; or (b) A Recreational training institute The Computer Training Institute is conspicuous by its absence. Therefore, the point urged by the Revenue is the Computer Training Institute has not been exempted w.e.f. 10.09.2004. On this ground, it is urged that even w.e.f. 10.09.2004, the Service Tax should be paid by the appellants. Another Notification No. 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase (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, Computer Training would not get the exemption only w.e.f.16.06.2005. In view of the above legal position, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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