2013 (7) TMI 916

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER Learned consultant on behalf of the applicant is seeking rectification of mistake in Final Order Nos. 514- 520/2012 dated 31.7.2012. She submits that while remanding the matter, the matter has been remanded along with two other appeals filed by M/s Institute of Insurance & Risk Management (Appeal No. ST/392/2007) and M/s Indian School of Business (ST/194/2008) to examine the claim under Not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... further submits that she never took a plea as mentioned in paragraph 8(d) of the order and in this paragraph, the submission made by the appellant was that activities of the assessee in the old period i.e. prior to the scope of section 65(105)(zzc) by Finance Act, 2010 would not attract the levy at all. 2. Learned Commissioner (AR) on behalf of Revenue fairly agrees that submissions made by lear .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ates and therefore, the courses conducted by BIFT are excluded from the definition of commercial training or coaching centre are liable to be considered on merits by the adjudicating authority. The assessee should be given a reasonable opportunity of being heard on this issue. Needless to say that, in the event of the issue being held against the assessee, they would be liable to pay the service t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X