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2016 (1) TMI 111 - CESTAT MUMBAI

2016 (1) TMI 111 - CESTAT MUMBAI - TMI - 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 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 .....

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2 - Dated:- 29-11-2015 - P S Pruthi, Member (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), with effect from 10/4/2005, have been appointed as an Authorized Local Agency for M/s. MKCL, who are appointed by the Government of Maharashtra for promotion and development of Computer training in the state of .....

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carefully considered facts and submission 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 rendering services in the field of computer education and the appellant acts as an authorised lead agency. The functions entrusted to the appellant entail coordination between the authorised training centres (ATCs) an .....

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