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2017 (1) TMI 236 - AT - Service TaxBusiness auxiliary services - whether the appellant is required to discharge Service Tax liability on an amount received from M/s Maharashtra Knowledge Corporation Limited under the category of “Business Auxiliary Service”? - M/s Maharashtra Knowledge Corporation Limited (MKCL) had appointed the appellant as Authorized Local Agency for promotion and development of computer training in the state of Maharashtra and responsibility as an Authorized Local Agency, is to promote and market the activities of M/s MKCL. Held that: - the issue is no more res integra as this Tribunal in the case of Sunbeam Infocomm Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-II [2014 (8) TMI 783 - CESTAT MUMBAI] in an identical issue has taken a view in favor of the assessee and held that These activities undertaken by the appellant would certainly come within clause (d) of the exemption Notification 14/2004-ST which is “a service incidental or auxiliary to any activity specified in clauses (a) to (c)” and clause (c) deals with provision of service on behalf of client - demand set aside - appeal allowed - decided in favor of appellant.
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