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TMI Blog2019 (2) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) None for the Appellant. Shri A.V.L.N. Chary, Superintendent/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 32/2008 (H-III) ST, dt. 24.12.2008. 2. None appeared on behalf of the appellant despite notice. However, since the matter is of 2009 and on perusal of records, it is noticed that the issue lies in a narrow compass, accordingly we take up the appeal for disposal even in the absence of any representation. 3. After hearing Ld. DR, we find that the issue is regarding demand of service tax for the period 01.04.2006 to 31.03.2007 under the category of Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 14.2004 dated 10.09.2004 exempts services provided in relation to, inter-alia, education. In the instant case, the appellant is not providing any service relating to education. Their activity is one of creating new clientele by introducing new customers to the principal company which enabled the later to market their products, which may be designed to provide the knowledge required for operating a computer system. Thus, the appellant is only creating new clientele and promoting the business of the principal s but not rendering any service in relation to education. At the time of personal hearing, the advocate had stated that prior to 01.06.2006, the appellant cannot be fastened with duty demand as the Notification No. 14/2004 only covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etation of the provisions of the Service Tax Statute. Therefore, it is not correct to hold that the appellant had a deliberate intention in not discharging the service tax liability. Furthermore, being an individual and carrying out an activity for client through computer online interface, as pointed out by the advocate, it would be difficult to presume that such activity would attract service tax. In view of the same, it is not correct to allege malafides in a case of this nature. It is also on record that the appellant had declared the income in the profit Loss account for the relevant periods and therefore, in the light of the Hon ble Tribunal decision in the case of Kirloskar Oil Engines Limited vs. Commissioner of Central Excise, Nas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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