Exemption to vocational/recreational training institute for providing commercial traning or coaching services

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otification No. 24/2004 ST Dated 10-09-2004 [As amended by Notification no. 19/2005 St dated 07-06-2005 ] 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 tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or coaching centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies. 2 [(iii) " computer training institute " means a commercial training or coaching centre which provides coaching or training relating to computer software or hardware.] **************************** Note : 1. Has been inserted vide Notificatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X