TMI Blog2017 (5) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... the records which are filed before him and arrive at a conclusion whether Indian Institute of Management and Training was an appellant before him and if so, he should pass an order in respect of that appellant - matter remanded to the first appellate authority to reconsider the issue afresh from the records available. - ST/497/2012 & ST/86461/2014 - A/86645-86646/17/STB - Dated:- 7-4-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Yogesh Patki, Advocate for the appellant Shri D Nagvenkar, Additional Commissioner (AR) for the respondent ORDER Per: M V Ravindran These appeals are directed against Order-in-Appeal No.PI/RKS/101/2012 dated 19/04/2012 and passed by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal is passed against the Indian Institute of Management Teaching. 6. Learned Counsel for the appellant submits that the Indian Institute of Management Training is owned and run by the Mathurabai Rambhau Narkhede Memorial Trust. In support of such a claim he produced a letter written by the Pune University to the Chairman of the appellant s Trust wherein it has been permitted to open another institute named Sun Hi-Tech Tech and Management Development Research Institute, also produced the bank accounts of Indian Institute of Management Training to show that the PAN number is the same as that of the Trust. A resolution passed by the Trust that they should start immediately the institute Sun Hi-Tech and Management Development and Rese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Indian Institute of Management and Training. Be that as it may, since the appeal has been filed before us by Mathurabai Rambhau Narkhede Memorial Trust against order-in-appeal which has disposed off an appeal filed by the Mathurabai Rambhau Narkhede Memorial Trust. We are of the view that the primary objection raised by the learned Authorised Representative has merits. 9. Without going into the merits of the issue of taxability of the services rendered, we find that the matter needs reconsideration by the first appellate authority inasmuch as the first appellate authority should consider the records which are filed before him and arrive at a conclusion whether Indian Institute of Management and Training was an appellant before hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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