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TMI Blog2023 (8) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... re camp etc are provided by the Respondent to the school students only which are nothing but outdoor educational activities. Needless to say, that outdoor games and activities are very much part of education curriculum of education, specialization and expertise for all round development of children which is required for their survival and growth in the present era of education. In the present era all the educational institution do not have in house facility to provide extra curriculum of education therefore such institution outsource the same to the person having expertise in the field to get the best possible result on the low possible cost. Therefore, just because of outsourcing such activities cant cease to be educational activity theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Revenue dismissed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. C.L. MAHAR Shri Ajay Kumar Samota, Superintendent (AR) for the Appellant None appeared for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the Respondent vide their letter dated 16.01.2013 sought a clarification from the Commissioner of service tax Surat -1 that whether their activity of arranging and conducting out station camps/ programs for school children etc. and organizing and conducting tracking camp, adventure camp, wildlife safari, nature camp etc. and arrangement for food, transportation accommodation etc. for the above programs are liable to service tax whether taxable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the letter issued by the additional commissioner is not maintainable as the said order is not an appealable order as per section 85 of Finance Act but it is only an administrative/ communicative letter clarifying the applicability of the notification. He, on merit, further submits that as per the board Circular No. 172/7/2013 dated 19.09.2013 it was clarified about the levy of service tax on certain services relating to the education. 2.1 He submits that as per the aforesaid board clarification the services defined in exemption notification, such services provided to an educational institute is exempted from service tax. In addition to services mentioned in the definition of auxiliary education services on verification it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent is only related to educational activities and not for any activity other than education. Therefore, we are of the considered view that the impugned order passed by the learned Commissioner extending the benefit of exemption Notification No. 25/2012- ST dated 20.06.2012 is absolutely correct and legal which does not suffer from any infirmity. 4.1 As regard the ground in the appeal that the letter of the additional commissioner is not an appealable order we find that the revenue has not raised any objection before the Commissioner (Appeals) on this issue. Now, it is necessary to analysis provision of appeal accordingly the relevant Section 85 (1) of Finance Act, 1994 is reproduced below:- 85 (1) Any person aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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