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M/s Datasoft Computers Services (P) Limited Versus CCE, New Delhi

2018 (1) TMI 649 - CESTAT NEW DELHI

Benefit of N/N. 14/2004 dated 10.09.2004 - whether the education service is exempted from the BAS? - Held that: - it appears that N/N. 14/2004 dated 10.09.2004 provides the exemption for the activities in relation to agriculture, printing and textile .....

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ice tax as per the N/N. 14/2004 dated 10.09.2004 - appeal allowed - decided in favor of appellant. - S. T. Appeal No. 52776 of 2014 - Final Order No. 56805/2017 - Dated:- 25-9-2017 - Mr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Techn .....

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ioner 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 Mandal with reference to Board examination work checklist and foi .....

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is working on principal to principal basis with reference to third party, i.e. students. The department has charged the service tax under the Business Auxiliary Service. Being aggrieved, the present appeal has been filed by the appellant. 3. With th .....

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th 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 re .....

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which pre-supposes another subject matter. These are words of comprehensiveness which might both have a direct significance as well as an indirect significance depending on the context, see State Wakf Board v. Abdul Aziz (A.I.R. 1968 Madras 79, 81 p .....

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m part of the undertakings but are different subject matters, even then these would be brought within the purview of the vesting by reason of the above expressions. In this connection reference may be made to 76 Corpus Juris Secundum at pages 620 and .....

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