9911796707
TMI Blog2013 (8) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... is sanctioned consequent to the above adjudication order but not paid. In respect of that order also, the Commissioner has passed a revision order in exercise of powers under Section 84 of the Finance Act, 1994. Since both the matters arise from the same adjudication order initially passed by the Additional Commissioner, both the appeals are taken up together for hearing. 2. The Ld. Advocate for the appellants submits that they were running a charitable trust and conducting coaching and training in various fields of management, marketing, computer hardware engineering, human resources development etc. They had not paid any service tax for such services rendered by them during the period July, 2003 to November, 2005. Revenue was of the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of the second appeal. 4. The Ld. Advocate for the appellants submits that the demand against the appellants were dropped by the Additional Commissioner for two reasons, namely,- (i) that the appellants were not a commercial organization and (ii) that the courses were vocational training courses eligible for exemption under notification No. 24/04-CE. 5. The Advocate argues that since the revision notice dated 10.04.08 did not raise any proposal for revising the finding regarding the eligibility under exemption notification 24/04-CE, the finding given by the Commissioner on the first issue alone will not be sufficient to sustain the demand. In reply to the Show Cause notice the appellants specifically pointed out that the show cause d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the appellant in reply to the revision show cause notice and during the personal hearing also, no finding is given by the revisionary authority on this issue. This in our view is fatal to the proceedings because the finding that they were eligible for the exemption under notification 24/04-ST had become final and there was no proposal for revising the finding in the show cause notice and here is no finding in the order and no reasoning has been given on this issue. Therefore, the preliminary objection raised by the Ld. Advocate for the appellant is valid and we are not going into merits of this issue whether the appellants were running a commercial institute or whether the training was really a vocational training or the question whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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