"Vocational Training Institute" means a commercial training or coaching centre

Indian Service Tax

Notifications

Exemption to Commercial Training or Coaching Centre

[Notification No.1 0/2003-ST, dt. 20/6/2003]

In exercise of the powers conferred by 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 by a commercial training or coaching centre, in relation to commercial training or coaching, which form an essential part of a course or curriculum of any other institute or establishment, leading to is: uance of any certificate or diploma or degree or educational qualification recognised by law for the time being in force, to any person, from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said Act:

Provided that this exemption shall not be applicable if the charges for such services are paid by the person undergoing such course or curriculum directly to the commercial training or coaching centre.

2. This notification shall come into force on the 1st day of July, 2003.

Exemption to Vocational & Recreational Training Centre

[Notification No. 24/2004-ST, dt. 10/9/2004]

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 training or coaching, by ­

• a vocational training institute or

• a recreational training institute

to any person, from the whole of the service tax inviable 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.