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2013 (10) TMI 859 - AT - Service TaxRectification of mistake in final order - Commercial coaching or training services - Exemption under Notification No. 9/2003-ST - Held that:- In the order, no distinction has been made between ISB and IIRM on the one hand and ICFAI on the other hand. In the absence of any discussion and identification of difference between the activities of ISB and IIRM on the one hand and ICFAI on the other hand in the Final Order, at this stage, if we make a distinction in the nature of the institutions, in our opinion, it may amount to review of the order. If we will be going into an area where error/mistake is not apparent from records, it would emerge as a fresh consideration of the nature of the appellants which may not be correct to undertake. Once this point cannot be taken up by us because it may amount to review of the order, what remains is the request for consideration of the alternative claim. Needless to say that while considering the alternative claim, the original authority will be free to go into all the aspects of the matter to determine whether the training given by the institutions is vocational training or not and the institutions can be considered as vocational training institutes or not. Therefore, in our opinion, it would be appropriate to allow the request for rectification of mistake and remand the matter to the original authority as in the cases of ISB and IIRM - Decided in favour of assessee.
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