TMI Blog2013 (11) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... ng commercial and coaching classes. The submission of the assessee that they have only hired out the place for the individual teachers needs to be gone into detail as there were no evidences indicating that the amounts for imparting coaching classes, were conducted in the name of the individual teachers and that the appellants were hiring out the place. It is also noted that on specific request fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x liability during the period 2005-06 to 2006-07. Adjudicating authority as well as the first appellate authority has come to the conclusion that the appellant has issued receipts in the name of individual teachers, while the coaching was conducted under a particular name of educational institute. Both the lower authorities have relied upon the statements given by the proprietor and proprietress o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities. It is his submission that the matter needs to be reconsidered by the adjudicating authority as there was violation of principles of natural justice. It is also his submission that the appellant is a person who is not aware of the service tax law and has signed the statements as was put up to him and instructed/directed by the officers. 4. Ld. D.R. for the department on the other hand wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eachers needs to be gone into detail as there were no evidences indicating that the amounts for imparting coaching classes, were conducted in the name of the individual teachers and that the appellants were hiring out the place. It is also noted that on specific request from the bench, no evidences viz. balance sheets during the relevant period are produced. In the absence of any evidence, the arg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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