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2012 (6) TMI 303 - AT - Service TaxCommercial Training or Coaching Centre - assessee contended that definition excludes many institutes or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force and their case fall within the exclusion clause - non-production of documents - Held that:- Since the documents now produced by the appellants were not before the original authority, they are required to be given a second chance to go before the adjudicating Commissioner and prove their case that they fall under the exclusion clause in the definition of Commercial Training or Coaching Centre. Accordingly, we set aside the impugned order and remand the matter to the adjudicating Commissioner.
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