TMI Blog2017 (6) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... them is correctly classified under Business Auxiliary Service, as service provided on behalf of their client. Benefit of N/N. 14/2004-S.T. - Held that: - It is seen that the activities conducted by the respondent are in nature of training for a particular purpose like repairing of air conditioner, agri-tourism, aquarium making etc. In these circumstances, it cannot be denied that these activities are related to education. Thus the benefit of notification 14/04-S.T. cannot be denied to the respondent. Appeal dismissed - decided against Revenue. - ST/87991/13 - A/87296/17/STB - Dated:- 5-5-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri M.P. Damle, Asstt. Commissioner(AR) for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, textile processing or education. He argued that the Commissioner (Appeals) has wrongly interpreted the term Education. He argued that the nature of course conducted/ service provided by the claimant such as repairing of air conditioner, agri-tourism, aquarium making, dairy milk, milk products making, electric motor rewinding, chalk and candle making are all related to skill development to earn livelihood. These do not come under the category of education. He took us through the definition of Education in Concise Oxford Dictionary and Compact Oxford reference Dictionary. He argued that the impugned order fails to notice that while the respondent are programme implementing agency, their core activity is training and coaching which in turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor company, during the course of implementation of a centrally sponsored scheme does not attract service tax since the same is covered by the exemption under notification no.14/2004-S.T. dated 10th September, 2004. 6. He further brought to our attention the letter written by the Additional Commissioner in the office of Chief Commissioner, Pune to OSD (ST), CBEC wherein it has been specifically recommended that the letter written by the Director, Service tax dated 10.05.2011 (referred above) may be withdrawn in view of the clarification issued on 26.07.2011. 7. We have gone though the rival submissions. We find that three issues need to be decided:- i) If the service provided by the respondent is covered under Commercial Traini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to (a pupil, especially a child) as a formal and prolonged process. If followed by in or to, plus infinitive, it means, train or instruct for a particular purpose. 'education' means the act or process of educating or being educated, systematic instruction. As per Collins English Gem Dictionary, 'educate' means bring up, train mentally and morally; provide schooling for. As per Compact Oxford Reference Dictionary Education is defined as 1. The process of teaching or learning. 2. The theory and practice of teaching 3. Training in a particular subject. From the aforesaid definitions the revenue has argued that the courses conducted by the repairing of air conditioner, agri-tourism, aquarium making etc. are all r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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