Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 111 - AT - Service TaxExemption to business auxiliary services - scope of Notification 14/2004-ST which is “a service incidental or auxiliary to any activity specified in clauses (a) to (c)” - MKCL is rendering services in the field of computer education and the appellant acts as an authorised lead agency. - Held that:- In the first stage, whether the appellant falls within the exemption clause, strict interpretation is required to be made. Once the appellant falls within the scope of exemption, a liberal construction has to be adopted. - We find that in case of sunbeam Infocomm Pvt Ltd [2014 (8) TMI 783 - CESTAT MUMBAI ] where the assessee was providing similar services under an agreement with M/s. MKCL, it was held that the activity would fall within the exemption Notification No. 1/2004-ST dated 10/9/2004, clause (d), that provides exemption to services incidental and ancillary to the promotion of IT Education. - Benefit of exemption allowed.
|