2018 (1) TMI 649

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Advocate For The Revenue : Sh. Sanjay Jain, AR ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order-in-original No. 35-37/ST/SRB/2014 dated 24.02.2014 passed by the Commissioner of Service Tax (Adj.), New Delhi. The period of dispute is 2006-07 to 2011-12. 2. Brief facts of the case are that the appellant are engaged by the Chhattisgarh Madhyamik Shiksha Ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... After hearing both the parties and on perusal of record, it appears that Notification No.14/2004 dated 10.09.2004 provides the exemption for the activities in relation to agriculture, printing and textile processing or education. It is mentioned that the words "in relation to" have been defined by the Supreme Court in the case of Doypack Systems (Pvt.) Ltd. vs. Union of India - 1988 (36) ELT 201 ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nection reference may be made to 76 Corpus Juris Secundum at pages 620 and 621 where it is stated that the term "relate" is also defined as meaning to bring into association or connection with. It has been clearly mentioned that "relating to" has been held to be equivalent to or synonymous with as to "concerning with" and "pertaining to". The expression "pertaining to" is an expression of expansio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X