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TMI Blog2012 (6) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ir case fall within the exclusion clause - non-production of documents - Held that:- Since the documents now produced by the appellants were not before the original authority, they are required to be given a second chance to go before the adjudicating Commissioner and prove their case that they fall under the exclusion clause in the definition of Commercial Training or Coaching Centre. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax, Chennai. We allow the miscellaneous application for change of cause title as prayed for by the Revenue. 3. Mrs. Radhika Chandrasekar, learned counsel appearing for the appellants states that the impugned demand of service tax has been confirmed against the appellants treating the appellants as a Commercial Training or Coaching Centre. She states that the definition of Commercial Traini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Approval granted to AIMA by All India Council for Technical Education (Sample Copy) 2004 05 5. Agreement between AIMA LIBA Dt. 10.10.2005 6. Agreement between AIMA LIBA Dt. 10.10.2007 7. Letter from AICTE to LIBA for PGDBA programmes 8. Letter from India Gandhi National Open University to AIMA 9. Brochure LIBA In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original authority, they are required to be given a second chance to go before the adjudicating Commissioner and prove their case that they fall under the exclusion clause in the definition of Commercial Training or Coaching Centre. Accordingly, after waiving the requirement of predeposit, we set aside the impugned order and remand the matter to the adjudicating Commissioner. He shall give an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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