https://www.taxtmi.com/caselaws?id=250833 Activities performed as an authorised lead agency for computer education were treated as incidental or auxiliary to the client's service activity and therefore fell within Notification No. 14/2004-Service Tax. Coordination with training centres, ensuring course infrastructure and conduct, collecting and remitting fees, and handling publicity were accepted as functions covered by clause (d) of the notification. The exemption was held applicable, so the service tax demand and penalties were unsustainable. The document also notes that exemption claims are examined strictly at the threshold, but once coverage is established, the notification is construed liberally. en-us Wed, 23 Jul 2014 00:00:00 +0530 Tue, 30 Jun 2015 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250833 Activities performed as an authorised lead agency for computer education were treated as incidental or auxiliary to the client's service activity and therefore fell within Notification No. 14/2004-Service Tax. Coordination with training centres, ensuring course infrastructure and conduct, collecting and remitting fees, and handling publicity were accepted as functions covered by clause (d) of the notification. The exemption was held applicable, so the service tax demand and penalties were unsustainable. The document also notes that exemption claims are examined strictly at the threshold, but once coverage is established, the notification is construed liberally. Case-Laws Service Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250833