TMI Blog2014 (4) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... mean a commercial training or coaching centre, which provides vocational training or coaching that imparts skill to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. In absence of statutory definition, we have to proceed on the basis of the ordinary meaning of the word "vocational", which means "relating to an occupation or employment; directed at a particular occupation and its skills". It cannot be questioned that skill pertaining to computer software and hardware is required to be acquired and, at the same time, it cannot be disputed that once such a skill is acquired, it throws open the door of an occupation relating to computer software and hardware, which entails employmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and, in respect thereof, it has paid the tax. It submitted that, in addition thereto, it trained students for the purpose of establishing them in their life and, accordingly, they are entitled to the exemption on the footing that they were vocational training institute. Therefore, the short question was, whether the respondent was or was not a vocational training institute during the relevant time in relation to those students, who were imparted training for establishing them in their life. The Tribunal held in favour of the respondent that it imparted vocational training and declared it to be a computer training institute providing vocational training and, accordingly, would become a vocational training institute. Despite having had don ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, even if by being trained in computer software or hardware, the person is capable of seeking employment or undertaking self-employment, inasmuch as the training is in computer software or hardware, it will not come within vocational training institutes as the Notification made specific distinction between vocational training institutes and the computer training institutes by giving definitions thereof in the Notification dated 20th June, 2003. Therefore, we are of the view that the Tribunal was wrong in holding that, inasmuch as training in computer software and hardware imparted to the trainees enables the trainees to seek employment or to undertake self-employment, the trainer, namely, respondent is a vocational training institut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which provides vocational training or coaching that imparts skill to enable the trainee to seek employment or undertake self-employment directly after such training or coaching. In absence of statutory definition, we have to proceed on the basis of the ordinary meaning of the word vocational , which means relating to an occupation or employment; directed at a particular occupation and its skills . It cannot be questioned that skill pertaining to computer software and hardware is required to be acquired and, at the same time, it cannot be disputed that once such a skill is acquired, it throws open the door of an occupation relating to computer software and hardware, which entails employment or self-employment. Inasmuch as nothing was menti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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