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2023 (6) TMI 245 - AT - Service TaxLevy of Service Tax - Commercial Training or Coaching Service or not - training courses in the field of Hotel and Catering Management and are awarding certificates to the trainees on completion of said courses - levy of service tax on Arts and Craft course imparted by the appellant - HELD THAT:- The appellant though contends that they are not imparting the course of Hotel and Catering Management has not been able to adduce any evidence as to the income shown in the table is derived from business other than commercial training and coaching services. The details of document as to whether the fees is collected by the appellant or the Arts & Science College is not clear. So also it is argued by the appellant that SRM Deemed University was formed and some of the institutions including the appellant, are now under the aegis of the Deemed University. It is not clear as to whether appellant is now part of the Deemed University and is imparting any course or providing any facility of internship only. The facts as to how the demand has been raised on the income of the appellant is not clear. We are therefore of the considered opinion that the matter requires to be remanded. The very same issue was considered by the Tribunal in the appellant's own case for the previous period from July 2003 to March 2008 in M/S. SRM INSTITUTE OF HOTEL MANAGEMENT VERSUS CCE & ST, CHENNAI-III (VICE-VERSA) [2018 (4) TMI 1501 - CESTAT CHENNAI] and the matter was remanded due to lack of clarity. We are not able to understand whether separate fees are collected from students for this course. The order is not clear as to the details of demand in regard to this course. The appellant has not been able to show as to what portion of the demand is covered by the fees collected for the course approved by the Industries Department. We find that this issue also requires to be remanded. Matter remanded to the adjudicating authority for denovo consideration - the appeal is allowed by way of remand.
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