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TMI Blog2017 (1) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... mited (MKCL) had appointed the appellant as Authorized Local Agency for promotion and development of computer training in the state of Maharashtra and responsibility as an Authorized Local Agency, is to promote and market the activities of M/s MKCL. Held that: - the issue is no more res integra as this Tribunal in the case of Sunbeam Infocomm Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against Order-in-Appeal No. PUNE-ST-002-APP-48-13-14 dated 28.06.2013 PII/MMD/200/2012 dated 31.08.2012 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the appellant is required to discharge Service Tax liability on an amount received from M/s Maharashtra Know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Computers Pvt. Ltd. Vs. Commissioner of Central Excise, Kolhapur [2016 (1) TMI 111 - CESTAT MUMBAI], in an identical issue has taken a view in favour of the assessee and set aside the demands raised. We do not find any reason to deviate from such a view already taken. 4. In view of the foregoing, the impugned order is set aside and the appeals are allowed. (Operative portion of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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