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TMI Blog2016 (1) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... gency. - 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 scope of exemption, a liberal construction has to be adopted. - We find that in case of sunbeam Infocomm Pvt Ltd [2014 (8) TMI 783 - CESTAT MUMBAI ] where the assessee was providing similar services under an agreement w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the state of Maharashtra. The appellant's job as an Authorized Local Agency is to promote and market the activities of M/s. MKCL and for better co-ordination between M/s. MKCL and the Authorized Training Centers, who impart Computer training and conduct courses as per the directions given by M/s. MKCL. 2. None appeared on behalf of the appellant despite notice. 3. Shri. S.l. Karoliya, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f exemption to the appellant during the impugned period. Consequently, we set aside the impugned orders and allow the appeals. Infosavant Technologies Ltd. vs. Commissioner of Central Excise, Kolhapur [Final Order No. A/3352/15/STB dated 9/10/2015] 4. We have carefully considered facts and submissions made. We find that in case of sunbeam Infocomm Pvt Ltd (supra) where the assessee was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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