TaxTMI 
TaxTMI 
2023 (8) TMI 902
X X X X Extracts X X X X
X X X X Extracts X X X X
....zing 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 or exempted under clause (f) of Para 2 read with item 9 of exemption notification 25/2012- ST dated 20.06.2012. With reference to the said letter dated 16.01.2013 the Additional Commissioner of Central Excise, Customs and Service Tax Surat- I vide letter dated 01.05.2013 replied that exemption notification exempts only service provided to or by an educational institute in respect of education by way of auxiliary educational services or renting of immovable property. The Learned Additional Commissioner further contended that the servic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....emption 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 was revealed that the services provided or to be provided by M/S National Edu Venture Institute were not covered under both criteria of exemption of service tax. Therefore, the view of the additional commissioner is correct. Hence the commissioner (Appeals) erred allowing the appeal filed by the Respondent. 3. None appeared on behalf of the Respondent despite the notice therefore the appeal is taken up for the disposal. 4. We have carefully considered the submission made by Learned AR and perused the records. From the facts we observed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sioner (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 by any decision or order passed by an adjudicating authority subordinate to the Principal Commissioner of Central Excise or Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals)." From the plain reading of the Sub section (1) of Section 85 it is clear that any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Principal Commissioner of Central Excise or Commissioner of Central Excise may file appeal to Commissioner of Central Excise (Appeals). In the present case ....