2009 (12) TMI 361

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..... ellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order]. - According to the applicants, an error apparent arises from Tribunal's Final Order No. 79-81/09 dated 16-1-09 [2009 (14) S.T.R. 786 (Tri.- Chennai)] holding that commercial training or coaching centres, like the assessees, are not eligible to exemption in terms of Notification No. 10/03- ST., dated 20-6-03 and remanding the case fo .....

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..... final order is in remanding the aspect of penalty as, according to them, penalty should have been set aside for the reason that the Tribunal accepted the plea of the assessees that they were under bona fide belief of nonliability to pay service tax. 3. I have heard both sides. I find that the Tribunal has considered the Hon'ble Kerala High Court's judgment in para-7 in its order. The Tribunal he .....

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..... pplicants are seeking now is a different interpretation of the High Court's judgment and the notification which does not fall within the scope of ROM application. The further submission that other grounds raised by the applicants have not been considered by the Tribunal is not tenable in the absence of anything on record to establish that any other pleas were raised during the hearing of the appea .....

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