10th September, 2004
Notification No. 24/2004-Service Tax
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by, –
(a) a vocational training institute; or
(b) a recreational training institute,
to any person, from the whole of the service tax leviable thereon under section 66 of the said Act.
Explanation.- For the purposes of this notification,-
(i) “vocational training institute” means a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake self-employment, directly after such training or coaching;
(ii) “recreational training institute” means a commercial training or coaching centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies.
[F. No. B2/8/2004-TRU]
Deputy Secretary to the Government of India