2012 (6) TMI 303

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..... Shri P. Arul, Superintendent (AR) for the Respondent   Per Dr. Chittaranjan Satapathy Heard both sides. 2. The miscellaneous application filed by the Revenue is for change of cause title, wherein the respondent has been shown as Commissioner of Central Excise, Chennai IV. Shri P. Arul, learned AR, submits that the matter being of service tax, the same is being dealt with by the Commissione .....

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..... clause but they were not able to produce the necessary proof and certificates before the adjudicating Commissioner and hence he has confirmed the demand of service tax against the appellants. In particular, she has produced the following in the course of hearing:- S. No. Particulars 1. Brochure for PDGA 2. Copy of certificate issued 3. Approval granted to AIMA by All India Council for Tec .....

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..... y states that the documents produced now by the appellants were not produced earlier before the original authority. 5. Considering the submissions from both sides and having regard to the definition of Commercial Training or Coaching Centre under the Finance Act, 1994, we are of the view that since the documents now produced by the appellants were not before the original authority, they are requi .....

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