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2013 (8) TMI 167 - AT - Service TaxShow cause notice for revising the order of adjudicating authority – commercial coaching and training - vocational training - Assessee a charitable institution and is covered by the definition in terms of Section 65 (27) - Exemption under the Notification No. 24/04-ST dated 10.09.04 – Held that:- Even when this issue was raised by the appellant in reply to the revision show cause notice and during the personal hearing also, no finding is given by the revisionary authority on this issue. This is fatal to the proceedings because the finding that they were eligible for the exemption under notification 24/04-ST had become final and there was no proposal for revising the finding in the show cause notice and here is no finding in the order and no reasoning has been given on this issue - Not going into merits of this issue whether the appellants were running a commercial institute or whether the training was really a vocational training or the question whether extended period of time would be invoked in the original show cause notice, the preliminary objection of no finding given by the revisionary authority on the issues raised in revisionary show cause notice is upheld. Revenue directed to refund the amount deposited by the appellant’s during the investigation stage. – Decided in favor of Assessee.
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