TMI Blog2018 (5) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... e - reliance placed in the Division Bench judgment in the case of Samir Rajendra Shah vs. CCE [2014 (11) TMI 499 - CESTAT MUMBAI] - decided against Revenue. The fact that Stylus Animation College and Lakshmi Memorial Educational Trust fall in the category of ‘Educational Institution’ or not, the original authority has not given the finding based on any evidence and the assessee says that they have sufficient evidence to prove that both these institutions fall in the definition of ‘Educational Institution’ - the matter is remanded back to the original authority to decide whether these institutions fall in the definition of ‘Educational Institutions’ after considering the documents which may be produced by the assessee. Appeal allowed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 3. Heard both the parties and perused the records. 4. Learned AR for the Revenue submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts and the law on the point. He further submitted that the adjudicating authority in the Order-in-Original has clearly held that by not obtaining registration and by not paying service tax and not filing the return, the assessee has suppressed the material fact with intend to evade payment of service tax. He further submitted that in Para 24 of the Order-in-Original, the original authority has given detailed reasons for invoking the extended period of limitation by clearly holding that the assessee has suppressed the facts from the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are is devoid of any basis. Further, the Additional Commissioner has not given any finding about the Lakshmi Memorial Education Trust which is running a nursing home. It is his submission that both these institutions are recognized education institutions and are providing courses which have been recognized by the University and the respondents have sufficient documents in their possession to prove that they fall in the definition of Educational Institutions and therefore, are not liable to pay service tax. Learned counsel also relied upon certain judgments to show that they had a bona fide belief that renting of immovable property is not liable to service tax and that is why they have not obtained the registration and has not paid service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Samir Rajendra Shah vs. CCE cited supra. Further, the fact that Stylus Animation College and Lakshmi Memorial Educational Trust fall in the category of Educational Institution or not, the original authority has not given the finding based on any evidence and the assessee says that they have sufficient evidence to prove that both these institutions fall in the definition of Educational Institution . For this purpose, the matter is remanded back to the original authority to decide whether these institutions fall in the definition of Educational Institutions after considering the documents which may be produced by the assessee. Consequently, the appeal of the Revenue is allowed by way of remand to the original authority to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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