https://www.taxtmi.com/caselaws?id=270319 Services performed by an authorised local agency for computer education promotion were treated as incidental or auxiliary to the client's specified activity, because the agency only coordinated training centres, ensured prescribed courses, arranged infrastructure, collected fees and remitted them to the client. On that basis, the services fell within the exemption notification, and the denial of exemption was unsustainable. The article also notes that the issue had already been settled in earlier Tribunal decisions on identical facts, applying the principle that exemption clauses are construed strictly to determine coverage and, once covered, liberally in favour of the claimant. en-us Sun, 29 Nov 2015 00:00:00 +0530 Fri, 01 Jan 2016 23:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270319 Services performed by an authorised local agency for computer education promotion were treated as incidental or auxiliary to the client's specified activity, because the agency only coordinated training centres, ensured prescribed courses, arranged infrastructure, collected fees and remitted them to the client. On that basis, the services fell within the exemption notification, and the denial of exemption was unsustainable. The article also notes that the issue had already been settled in earlier Tribunal decisions on identical facts, applying the principle that exemption clauses are construed strictly to determine coverage and, once covered, liberally in favour of the claimant. Case-Laws Service Tax Sun, 29 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270319