Commercial training and coaching centre – computer training – Exemption from Service Tax

In a recent decision (reported in 2007 -TMI - 1850 - CESTAT, KOLKATA) honorable tribunal has held that:

Benefit of notification no. 24/2004 Service Tax dated 10-09-2004 as amended by notification no. 19/2005 Service Tax dated 7-6-2005 is available to Computer training centers and they were accordingly not liable to pay service tax till 7-6-2005.

Notification no. 24/2004 Service Tax dated 10-09-2004 grants an exemption from service tax the taxable services provided in relation to commercial training or coaching by, -

(a) a vocational training institute; or

(b) a recreational training institute,

However with effect from 7-6-2005 the exemption in relation to coaching or training relating to computer software or hardware had been withdrawn. 

See also: - Ready Recokoner on Commercial Training or Coaching Centre under Taxable Services an e-book