2017 (5) TMI 287 - AT - Service Tax

Jurisdiction - before the adjudicating authority the noticee was Indian Institute of Management Training and not the Mathurabai Rambhau Narkhede Memorial Trust which is prosecuting the appeal before the bench - Held that - the notice being issued to Indian Institute of Management and Training and adjudication order has been issued in the same name appeal should have been preferred only by the notice and the assessee as per the adjudication order - 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 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.

Summary

Issues: Taxability of services rendered by the appellant; Maintainability of the appeal by the Mathurabai Rambhau Narkhede Memorial Trust.

Taxability of services rendered by the appellant:
The issue in this case revolves around the taxability of services provided by the appellant. The Revenue argues that the appellant falls under 'Commercial Training and Coaching Services,' while the appellant asserts that they are exempt from paying tax as the degrees they confer are recognized by various universities. The arguments presented by both sides were thoroughly considered during the proceedings.

Maintainability of the appeal by the Mathurabai Rambhau Narkhede Memorial Trust:
A preliminary objection was raised regarding the maintainability of the appeal by the Mathurabai Rambhau Narkhede Memorial Trust. The objection was based on the fact that the show cause notice was issued to the Indian Institute of Management Training, not the Trust. The Trust represented the matter before the adjudicating authority, but the first appellate authority mistakenly passed an order in the name of the Trust. The Tribunal noted that the appeal should have been filed by the Indian Institute of Management and Training, the actual noticee as per the adjudication order. Consequently, the Tribunal remanded the matter back to the first appellate authority for reconsideration and emphasized the importance of adhering to the principles of natural justice.

Conclusion:
The Tribunal decided to remand Appeal No.ST/497/2012 to the first appellate authority for proper consideration based on the records available. It was clarified that no findings were made on the merits of the case, leaving all issues open for adjudication before the first appellate authority. Additionally, Appeal No.ST/86461/2014 was dismissed as it was not filed by the appropriate aggrieved party. The judgment highlighted the significance of procedural correctness and adherence to legal principles in maintaining the integrity of the appeal process.