2012 (4) TMI 105

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..... g the Service Tax liability - Held that: the issue involved in this case is to be considered from the factual matrix as to whether there was any suppression of facts on the part of the assessee - the issue involved in this case is to be considered from the factual matrix as to whether there was any suppression of facts on the part of the assessee - Decided in favor of the assessee by way of direct .....

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..... would submit that the adjudicating authority has dropped proceedings initiated, on the ground that the appellant was a non-profitable organization and was performing as per prevailing case laws during the relevant period. It is his submission that the Commissioner as a revisionary authority revised the Order-in-Original and taking into consideration that retrospective amendment made to the definit .....

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..... made by both sides, we find that the issue involved in this case is to be considered from the factual matrix as to whether there was any suppression of facts on the part of the assessee. It is also to be considered from the angle of retrospective amendment and whether the training imparted by the appellant would fall under the category of Commercial Coaching services. This would take some time and .....

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