Computer training not exempt from service tax during the period 10th Sept 2004 to 15th June 2005 – SC

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 and was included in the notification date 20th June, 2003 was specifically excluded from the purview of the notification dt. 10th Sept., 2004. The Central Government while doing so was fully conscious of the implication thereof and...