TMI Blog2011 (4) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be treated as taxable service - The grant in aid paid by the Government cannot be treated as charges for the services rendered by the appellants to the government departments - He relies on voluminous documents in support of his claim - In fact, the appellants filed application for producing certain additional evidence before the Tribunal which evidence has not been considered by the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany act having been promoted by national level financial institutions such as IFCI, IDBI and ICICI and such other nationalised banks. The appellants are engaged in providing consultancy services to the private sector on which thy were paying service tax; they also carry on various research and development projects and other training programme acting as nodal agency on behalf of different Ministr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voluminous documents in support of his claim. In fact, the appellants filed application for producing certain additional evidence before the Tribunal which evidence has not been considered by the adjudicating commissioner. 4.2. He also submits that identical issue has been decided by the Bangalore Bench of the Tribunal vide final order No.1113-1115/10 dt.22.7.10 in service tax appeals no.ST/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appreciated by the Commissioner. 7. In view of the above and in the interest of justice, we deem it appropriate to set aside the order of the commissioner and remand the matter for fresh consideration after granting reasonable opportunity to the appellants. The appellants are permitted to file submissions including the evidence sought to be relied on within 45 days from the date receipt of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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