TMI Blog2008 (8) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted the fact that even though they collected the amount in the guise of tuition fee, etc. the amount was not meant for commercial coaching at all - It is also not clear whether the ledgers which were brought by the learned Advocate before the Tribunal were examined by the learned Adjudicating authority. Without expressing any opinion on the issue, in the interest of justice, we are remanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that they had been rendering 'commercial coaching' which is a taxable service under the Finance Act, 1994. The appellant is know as VEIL (Vikas Educational Institutions Ltd.). The contention of the learned Advocate is that they are not at all providing any 'commercial coaching' and their role is only for providing infrastructure to the students. There is another organization known as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the detailed findings given by the learned Commissioner and stated that the appellants do indeed provide commercial coaching for students for IIT (JEE), AIEEE, CET Entrance Examination and other National level Engineering and Medical Competitive Examinations. She invited our attention to the findings where the fee structure and all those details have been given. 5. The learned Advocate po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear whether the ledgers which were brought by the learned Advocate before the Tribunal were examined by the learned Adjudicating authority. Without expressing any opinion on the issue, in the interest of justice, we are remanding the matter to the learned Commissioner for examining the matter de novo and pass an order in accordance with law. The appellants should produce all the records, ledgers, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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