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TMI Blog2010 (9) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... eave granted. 3. By filing the present appeal, the appellant has challenged the judgment and order dt . 6th April, 2009 passed by the Jharkhand High Court affirming the decision and the order passed by the CESTAT, Kolkata holding that in view of issuance of the notification dt. 7th June, 2005 which has come into effect from 16th of June, 2005 service-tax would not be payable by computer training institute like the respondent herein for the period from 10th Sept., 2004 to 15th June, 2005. 4. Counsel appearing for the parties have taken us through the records and on perusal thereof, we find that the earliest notification, which is placed on record before us, was issued by the competent authority on 20th of June, 2003. By the said notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment exempted the taxable services provided by commercial training or coaching by a vocational training or a recreational training institute. In the said notification an Explanation was appended wherein only the definition of "vocational training institute" and "recreational training institute" are given and the definition of "computer training institute" was specifically excluded therefrom. A comparative study of the two notifications shows that the same definition of "vocational training institute" and recreational training institute" as given under the notification dt . 20th June, 2003 has also been given in the notification dt. 10th Sept ., 2004. It is needless to state that it is apparent on the face of the reading of the notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid proviso in the notification dt . 10th Sept ., 2004 effective from 16th day of June, 2005, the Central Government intended that so far as computer training institute is concerned, they would also stand exempted and their liability to pay such service-tax arises with effect only from 16th day of June, 2005 and not prior to that date. 8. We have considered the said submission. The notification dt . 10th of September, 2004 was issued and made effective from the date of its issuance. The same did not include the concept of "computer training institute" within its ambit and under the aforesaid notification, exemption was only granted to vocational and recreational training institute. A computer training institute which is defined an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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