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TMI Blog2018 (1) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... - it appears that N/N. 14/2004 dated 10.09.2004 provides the exemption for the activities in relation to agriculture, printing and textile processing or education - From the agreement between the Education Board Chhattisgarh Madhyamik Shiksha Mandal and the appellant, it appears that the service is rendered by the appellant are “in relation to” education which is exempted from the service tax as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the preparation of examination results on the computers which involve pre-exam and post exam work. The appellant 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 this background, we heard Sh. Prabha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veness 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 paragraphs 8 and 10, following and approving Nitai Charan Bagchi v. Suresh Chandra Paul (66 C.W.N. 767), Shyam Lal v. M. Shayamlal (A.I.R. 1933 All. 649) and 76 Corpus Juris Secundum 621. Assuming that the investments in shar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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