2017 (6) TMI 379

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....nd the scope of issue by deciding the service classification of the assessee without adducing evidence. He argued that the respondent had themselves registered under Commercial Training & Coaching Services. However, subsequently they sought to change the classification of the service to Business Auxiliary Service. The respondent claimed exemption notification no.14/2004-S.T. dated 10.09.2004 based on a clarification letter dated Joint Secretary (TRU-III) to Joint Secretary (Rural Department) vide DO letter no.34/164/2011-TRU dated 26.07.2011. In the said letter it had been clarified that training under centrally sponsored schemes are exempted. 3. Ld. AR however, pointed out that there is a specific clarification issued by Director (Servi....

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....he behest of Government of Maharashtra through MSFC, MSSIDC with a view to encourage entrepreneurship. He pointed out that they are working under centrally sponsored schemes through various ministries and department and government of India and state. He argued that they are not providing any service to the trainee but they are providing training to the trainees on behalf of the central/state government. Thus they are not engaged in the providing of service of Commercial Training & Coaching Services but they are providing training/coaching to the trainees on behalf of central/state government. In these circumstances their services fall under the category of Business Auxiliary Service. He took support from the clarification from Joint Secreta....

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.... Department) that the services in the field of education training provided by programme implementing agency on behalf of central/state government would be classified under Business Auxiliary Service. In view of the above and the fact that the respondent are not providing any service to the trainee but they are providing service to central/state government, it is apparent the service provided by them is correctly classified under Business Auxiliary Service, as service provided on behalf of their client. It is seen that order in original itself classifies the services as Business Auxiliary Service. 9. In so far as benefit of notification 14/2004-S.T. is concerned it is seen that the same is available only if the activity are undertaken in ....