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TMI Blog2014 (8) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... same to the MKCL and so on. These activities undertaken by the appellant would certainly come within clause (d) of the exemption Notification 14/2004-ST which is “a service incidental or auxiliary to any activity specified in clauses (a) to (c)” and clause (c) deals with provision of service on behalf of client. It is a settled position in law, as explained by the hon'ble apex Court in the case of Mangalore Chemicals and Fertilisers Ltd. [1991 (8) TMI 83 - Supreme Court of India] that there are two stages of interpreting an exemption Notification. 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 scope of exemption, a liberal cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant submits that Maharashtra Knowledge Corporation Ltd. (MKCL) is a company under the Companies Act, 1956 created by the Government of Maharashtra for the purpose of promoting information technology education in the State of Maharashtra. They conducted certificate programme on information technology, which is duly recognised by the Maharashtra State Technical Education Board. This education in information technology is conducted through authorised training centres established throughout the State of Maharashtra. The appellant acts as an authorised lead agency and for this purpose, entered into an agreement with MKCL. The charter of duties entrusted to the appellant included study the source book for the various courses, creation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) appearing for the Revenue, on the other hand, submits that the activity undertaken by the appellant is promotion of business of MKCL which is also evident from the contracts entered into and one of the clauses specified therein specifically mentions giving advertisement/publicity of the various courses conducted by MKCL. Therefore, it is his submission that the appellant is not eligible for the benefit of Notification 14/2004 as rightly held by the lower authorities. 5. We have carefully considered the submissions made by both the sides. 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 coo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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