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2023 (8) TMI 902 - CESTAT AHMEDABADTaxability - activity of arranging and conducting out station camps/ programs for school children etc. and organizing and conducting tracking camp, adventure camp, wildlife safari, nature camp etc. and arrangement for food, transportation accommodation etc. for the above programs - appealable order as per section 85 of Finance Act or not - HELD THAT:- The services under question namely arranging and conducting out station camps/ programs tracking camp, adventure camp, wildlife safari, nature camp etc are provided by the Respondent to the school students only which are nothing but outdoor educational activities. Needless to say, that outdoor games and activities are very much part of education curriculum of education, specialization and expertise for all round development of children which is required for their survival and growth in the present era of education. In the present era all the educational institution do not have in house facility to provide extra curriculum of education therefore such institution outsource the same to the person having expertise in the field to get the best possible result on the low possible cost. Therefore, just because of outsourcing such activities cant cease to be educational activity therefore in our considered view all the activities carried out by the respondent is only related to educational activities and not for any activity other than education. The impugned order passed by the learned Commissioner extending the benefit of exemption Notification No. 25/2012- ST dated 20.06.2012 is absolutely correct and legal which does not suffer from any infirmity. From the plain reading of the Sub section (1) of Section 85 it is clear that any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Principal Commissioner of Central Excise or Commissioner of Central Excise may file appeal to Commissioner of Central Excise (Appeals). In the present case the respondent on a very vital issue that whether their activities are taxable or exempted sought clarification from the department, in response the Additional Commissioner vide his letter dated 01.05.2013 given his decision on the taxability of the activities of the respondent. This decision is clearly covered under section 85 (1) in term ‘decision’ under the said section therefore against the said decision an appeal statutorily lies before the Commissioner (Appeals) - the letter dated 01.05.2013 issued by the Additional Commissioner is clearly an appealable order therefore on this count also revenue appeal does not survive. The order passed by the Commissioner (Appeals) is legal and correct which does not require any interference accordingly the same is upheld - Appeal of Revenue dismissed.
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