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2018 (8) TMI 1454 - CESTAT HYDERABADCommercial coaching or training centre services - assessee were registered under the Societies Act, 1860 - first appellate authority has held that if a service provider is registered under the Societies Act, 1860, the said service provider will not get covered under the head “commercial coaching and training centre” - Held that:- The first appellate authority has not touched the merits of the case which were put up in the grounds of appeal before him and has disposed of the appeal only on this point - while upholding that the appellant is covered under the commercial coaching and training centre services, the matter remanded back to the first appellate authority to reconsider the issue afresh on various other grounds of appeal raised by the respondent before him on merits as well as on limitation. Appeal allowed by way of remand.
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