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2015 (9) TMI 883 - AT - Service TaxCommercial Coaching or Training - Held that:- Demand of service tax was raised under the category of “Commercial Coaching or Training” service for the period 1.4.2003 - 31.3.2006. The show cause notice was issued on 19.9.2006 and the appellant had not seriously challenged the issue of limitation and exemption notification before the Adjudicating Authority, which can be raised before the Appellate Authority. In our considered view, as the issues were not raised before the Adjudicating Authority, the appellant should be given an opportunity to raise the issue before the Adjudicating authority in the interest of justice. - Matter remanded back - Decided in favour of assessee.
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