2014 (8) TMI 783

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.... Narayanan, Adv. For the Respondent : Shri B.K. Iyer, Superintendent (AR) PER : P R Chandrasekharan There are four appeals arising from Orders-in-Appeal Nos: P-II/RKS/171-173/2011 dated 28/12/2011 & PUN-EXCUS-002-APP-70-13-14 dated 24/07/2013 passed by the Commissioner of Central Excise (Appeals), Pune - II Commissionerate against M/s. Sunbeam Infocomm Pvt. Ltd. 2. Vide these orders, t....

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....ation in information technology is conducted through authorised training centres established throughout the State of Maharashtra. The appellant acts as an authorised lead agency and for this purpose, entered into an agreement with MKCL. The charter of duties entrusted to the appellant included study the source book for the various courses, creation of ATCs, supervision of the ATCs, collection of f....

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....ental or auxiliary to any activity specified in (a) to (c) above. It is the contention of the appellant that the activity undertaken by the appellant falls within clause (c) i.e, provision of service on behalf of the client or alternatively it would fall under clause (d) i.e. a service incidental or auxiliary to any activity specified in (a) to (c). However, the department's contention is t....

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....ve carefully considered the submissions made by both the sides. 5.1 There is no dispute that MKCL is rendering services in the field of computer education and the appellant acts as an authorised lead agency. The functions entrusted to the appellant entail coordination between the authorised training centres (ATCs) and ensure that the courses conducted by the ATCs are as prescribed by MKCL, ensu....