2013 (7) TMI 916 - AT - Central Excise

Summary

Issues involved: Rectification of mistake in Final Order regarding the exclusion of courses conducted by BIFT from the definition of commercial training or coaching institute under Notification No. 9/2003-ST dated 20.6.2003.

Summary:
The learned consultant representing the appellant sought rectification of a mistake in the Final Order dated 31.7.2012, where the exclusion of courses conducted by BIFT from the definition of commercial training or coaching institute was not considered. The consultant argued that the courses conducted by BIFT were recognized as per law and issued degree certificates, and that BIFT was a constituent of M/s Seth Ghasiram Gopikishen Badruka Educational Society, which actually runs BIFT and issues degree certificates. The Commissioner (AR) for Revenue agreed with the submissions made by the consultant. The Tribunal decided to rectify the mistakes in the order specifically related to BIFT by adding the consultant's name in the cause title, including the submissions regarding the exclusion of courses conducted by BIFT, and providing the assessee with a reasonable opportunity to be heard on this issue. The Tribunal also clarified the consequences if the issue was held against the assessee, mentioning the liability to pay service tax, interest, and penalty under relevant sections of the Act. The miscellaneous application for rectification was allowed accordingly.

This judgment highlights the importance of ensuring that all relevant submissions and arguments are duly considered in the final order, especially regarding the interpretation of legal provisions and the implications for the parties involved.