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308 GST LAW TIMES [ Vol. 35
for Vocational Training, offering courses in designated trades as no-
tified under the Apprentices Act, 1961 (52 of 1961).
(ii) “recreational training institute” means a commercial training or
coaching centre which provides training or coaching relating to rec-
reational activities such as dance, singing, martial arts or hobbies.
(iii) “computer training institute” means a commercial training or coach-
ing centre which provides coaching or training relating to computer
software or hardware.”
8. The proviso in the above notification was inserted with effect from 7-
6-2005 excluding taxable services provided in relation to commercial training or
coaching by a computer training institute. It is the case of the assessee that prior
to the introduction of this proviso the benefit of this exemption was available to
computer training institutes as well because they were not excluded. It is the case
of the department that a plain reading of the notification prior to this amendment
shows that the exemption was available only to (a) vocational training institute
or (b) a recreational training institute. There was no exemption notification for
computer training institutes at all. Therefore, the proviso which was introduced
was nothing more than an explanation introduced vide Notification 19/2005-
S.T., dated 7-6-2005. To buttress their argument Learned Departmental Repre-
sentative also draws the attention of the Bench to Notification 9/2003 which was
in existence prior to Notification 24/2004. This notification exempted services
provided in relation to commercial training or coaching by (a) vocational training
institute, (b) a computer training institute or (c) a recreational training institute.
Subsequent Notification 24/2004-S.T. restricted the exemption only to vocational
training institute and recreational training institute. There was no exemption no-
tification for computer training institutes which, according to the department, is
a conscious decision of the Government. The subsequent proviso introduced vide
Notification 19/2005, dated 17-6-2005 is only by way of explanation/clarification
and even without the proviso no benefit was available for computer training in-
stitutes.
9. Learned Counsel for the assessee, on the other hand, argues that the
proviso was introduced with effect from 7-6-2005 specifically stating that the
benefit of this notification is not available for commercial training or coaching by
computer training institute. It was not an explanation but a proviso. The proviso
cannot be presumed to exist prior to this date. In the absence of proviso the pre-
sumption is the benefit of notification extends to computer training institutes
also. Therefore, they are fully entitled to the benefit of exemption notification.
We do find that Notification 9/2003-S.T., dated 20-6-2003 provided for exemp-
tion to a vocational training institutes, computer training institutes as well as rec-
reational training institutes up to 30-6-2004. The successor Notification 24/2004-
S.T., dated 10-9-2004 provided such exemption only to vocational training insti-
tutes and recreational training institutes. Viewed from this point of view the
proviso which was inserted excluding computer training institutes from the ben-
efit of this exemption notification is redundant because computer training insti-
tutes were not covered at all in the notification. The other way of looking at it is
to view the proviso as having made an exception to the notification with effect
from 7-6-2005 when it was introduced. We, therefore, find that both views are
possible in reading the exemption Notification 24/2004-S.T., dated 10-9-2004 pri-

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