commercial training or coaching services

This query is : Resolved

CA Adarsh Nair (Querist)
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20 December 2007 My client is running a franchisee of computer training institution

By notification No:24/2004 CG exempts the computer training institution from collecting ST

But by notification 19/2005 the notification read as follows

"In the said notification,-
(i) in the opening paragraph, the following proviso shall be inserted at the end, namely:-

“Provided that nothing contained in this notification shall apply to the taxable services provided in relation to commercial training or coaching by a computer training institute.”;

My client is a ST Assessee from the issuance of notification of 19/2005

My query is in the notification 19/2005 use the word "inserted "
and whether the client is liable for collecting the ST from the right beginning ie from the year 2004.

Expecting your valuable reply.pls mention any case laws if any

annapurna

annapurna (Expert)
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26 December 2007 In the case of CESTAT, Kolkatta has in Sunwin Techno Solutions Pvt Ltd V CCE Ranchi (2006) 7 STJ 323; 2007 STT 109 (CESTAT, Kolkatta) has held that insertion of clause (iii) in explanation to Notification No 24/2004-ST dated 10.09.2004 is not clarificatory and that prima facie service tax is not chargeable on computer training institute for the period 11.09.2004 till the effective time of Notification No 19/2005- ST i.e 16.06.2005 as per the above case law

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