TO BE PUBLISHED IN PART
II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA,
EXTRAORDINARY, DATED THE 20 TH JUNE 2003
30 JYAISTHA, 1925
(SAKA)
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(DEPARTMENT
OF REVENUE)
***
New Delhi,
dated the 20th June, 2003.
30 Jyaistha,
1925 (Saka)
NOTIFICATION
No. 9
/2003-SERVICE TAX
G.S.R.
(E).- 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 in relation to commercial training
or coaching, by, -
- a vocational training
institute;
- a computer training
institute; or
- a recreational training
institute;
to any
person, from the whole of the service tax leviable thereon
under sub-section (2) of section 66 of the said Act.
Explanation.-
For the purposes of this notification,-
- "vocational training
institute" means a commercial training or coaching
centre which provides vocational coaching or training
that impart skills to enable the trainee to seek employment
or undertake self-employment, directly after such
training or coaching;
- "computer training
institute" means a commercial training or coaching
centre which provides coaching or training relating
to computer software or hardware;
- "recreational
training institute" means a commercial training
or coaching centre which provides coaching or training
relating to recreational activities such as dance,
singing, martial arts, hobbies.
2. This
notification shall come into force on the 1st
day of July, 2003 and shall remain in force upto and inclusive
of the 29th day of February, 2004.
[F.No. B3/7/2003-TRU]
(V. Sivasubramanian)
Deputy Secretary
to the Government of India
