Swadeshi Opportunity Pvt. Ltd. Vs. Commissioner of Central Excise - Court Judgment

Excerpt:
2. the appellants, m/s. swadeshi opportunity pvt. ltd., came in appeal, aggrieved by the order-in-appeal dt.27.04.2005 passed by the commissioner (appeals), central excise, mumbai-iv, which upheld the order-in-original.3. the appellants are engaged in providing services of imparting education of vocational training in the field of marketing skills. the department is assuming that training in marketing skills as "convention service" registered by the appellants under the network of services tax. the appellants have raised the dispute about as to whether their activity falls under purview of the service tax. according to them as per the section 65 of the finance act, 1994, the convention means a formal meeting or assembly does not open to the general public, the principal purpose of which.....

Judgment:
2. The appellants, M/s. Swadeshi Opportunity Pvt. Ltd., came in appeal, aggrieved by the Order-in-Appeal dt.27.04.2005 passed by the Commissioner (Appeals), Central Excise, Mumbai-IV, which upheld the Order-in-Original.

3. The appellants are engaged in providing services of imparting education of vocational training in the field of Marketing skills. The Department is assuming that training in marketing skills as "Convention Service" registered by the appellants under the network of services tax. The appellants have raised the dispute about as to whether their activity falls under purview of the Service Tax. According to them as per the Section 65 of the Finance Act, 1994, the convention means a formal meeting or assembly does not open to the general public, the principal purpose of which is to provide any type of amusement, entertainment or recreation and as per Section 65 Sub-section 105(zc), the definition of Convention Service means any taxable service provided to a client by any commercial concern in relation to holding of convention in any manner. Therefore, their contention is that they are not liable to pay any Service Tax and penalty levied by Order-in-Original and confirmed by the Commissioner (A) which is illegal and not sustainable. Further, their contention is that they do not come under network of the Service Tax, as such they are not liable to pay tax under whatever provision of the Act.

4. The Commissioner (A) has given an adjudication order on the basis particulars which are not applicable to the appellants. In view of the situation, it is quite felt expedient to remand the matter back to the Commissioner (A) to examine and verify the actual activity being carried out by the appellants and find out as to what type of service they are rendering and category of service and relevant provisions attracted to levy the Service Tax and adjudicate the matter afresh on the aforesaid lines after providing an opportunity to both sides and accordingly, appeal is allowed in remand in above terms.