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2023 (8) TMI 251 - AT - Service TaxClassification of services - Management or Business consultant service or not - conducting examinations for selection of candidates for admission to various courses and other evaluating examinations - benefit of exemption N/N. 14/2004 ST dt.10.9.2004 - HELD THAT:- Tribunal in the Respondent’s own case for the earlier period i.e. from December 2007 to March 2012 M/S. MERIT TRAC SERVICES PVT LTD VERSUS C.C.E & C.S.T. -BANGALORE SERVICE TAX-I [2019 (3) TMI 520 - CESTAT BANGALORE] interpreting the same agreements referring to the same judgements held that the allegation of the department that the services rendered by the respondent fall under the category of ‘Management or Business consultant’ service cannot be sustained as the services rendered by the respondent to the Universities do not fit into the definition of Management or Business consultant service. There are no reason not to follow the said precedent and also no sound argument advanced by the Revenue to set aside the analysis of facts and conclusion recorded by the Ld. Adjudicating authority in applying the principles of law laid down by the Tribunal in the series of case laws referred by him in the impugned Order. The Department’s argument is that the respondent has rendered assistance in carrying out the examinations under the said agreement but in fact the exams are conducted by the university itself; hence the services fall within the scope of ‘Management or Business Consultant Services’ - but the stand of the department is devoid of merit. A careful reading of the scope of the service mentioned in the said agreement, referred to and analysed by the learned Commissioner in the impugned Order, clearly indicates that the respondents being experts in the field, approached by the Universities to carry out the exams for the university, to identify the talented candidates for enrolment and other purposes to various courses and the methodology/procedure for the execution of the said objective narrated in the form of agreement. The respondent’s role is to execute the conduct of exams by providing necessary manpower, expertise, infrastructure etc. as stipulated in the said agreement - Further, the learned Commissioner has rightly extended the benefit of Notification No.14/2004-ST dt. 10.09.2004 as the services rendered by the respondent relates to educational services. The judgments cited by the learned AR in the case of M/S PIEM HOTELS LTD, THE INDIAN HOTELS COMPANY LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, COMMISSIONER OF SERVICE TAX [2016 (4) TMI 290 - CESTAT MUMBAI] and KARNATAKA UDYOG MITRA VERSUS COMMISSIONER OF SERVICE TAX, BANGALORE [2015 (5) TMI 534 - CESTAT NEW DELHI] are not relevant and applicable to the facts of the case in hand. The impugned order is upheld and the appeal filed by the Revenue being devoid of merit, is accordingly rejected.
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