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2017 (5) TMI 287 - AT - Service TaxJurisdiction - before the adjudicating authority the noticee was Indian Institute of Management Training and not the Mathurabai Rambhau Narkhede Memorial Trust which is prosecuting the appeal before the bench - Held that: - the notice being issued to Indian Institute of Management and Training and adjudication order has been issued in the same name appeal should have been preferred only by the notice and the assessee as per the adjudication order - the matter needs reconsideration by the first appellate authority inasmuch as the first appellate authority should consider the records which are filed before him and arrive at a conclusion whether Indian Institute of Management and Training was an appellant before him and if so, he should pass an order in respect of that appellant - matter remanded to the first appellate authority to reconsider the issue afresh from the records available.
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