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M/s Kolte Computers Pvt Ltd Versus Commissioner of Central Excise, Kolhapur

2016 (1) TMI 111 - CESTAT MUMBAI

Exemption 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 .....

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n 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 exemp .....

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er (T) And Ramesh Nair, Member (J) For the Appellant : None For the Respondent : Shri. S.L. Karoliya, Asstt. Commissioner (A.R.) ORDER Per Ramesh Nair The appellants vide an Agreement with M/s. Maharashtra Knowledge Corporation Limited (M/s. MKCL), w .....

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an Authorized Local Agency is to promote and market the activities of M/s. MKCL and for better co-ordination between M/s. MKCL and the Authorized Training Centers, who impart Computer training and conduct courses as per the directions given by M/s. M .....

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made by the Ld. A.R. 5. We find that on the identical issue, this Tribunal has passed following orders:- Sunbeam Infocomm Pvt. Ltd. vs. Commissioner of C.Ex., Pune -II [2015(37) S.T.R. 129 (Tri-Mumbai)]. 5.1 There is no dispute that MKCL is renderin .....

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e ATCs are as prescribed by MKCL, ensuring adequate infrastructure for conducting the courses, collection of fees, remitting the same to the MKCL and so on. These activities undertaken by the appellant would certainly come within clause (d) of the ex .....

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9;ble apex Court in the case of Mangalore Chemicals and Fertilisers Ltd. 1992 AIR 152//1991 SCR (3) 336 that there are two stages of interpreting an exemption Notification. In the first stage, whether the appellant falls within the exemption clause, .....

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client, the appellant falls within the exemption; therefore a liberal interpretation has to be given and the various activities undertaken by the appellant would become eligible for the benefit of the exemption. 6. Therefore, we do not find any merit .....

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