2015 (9) TMI 883

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..... hallenged the issue of limitation and exemption notification before the Adjudicating Authority, which can be raised before the Appellate Authority. In our considered view, as the issues were not raised before the Adjudicating Authority, the appellant should be given an opportunity to raise the issue before the Adjudicating authority in the interest of justice. - Matter remanded back - Decided in f .....

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..... l issues that could arise could be decided by the Tribunal afresh. 2. After hearing both the sides and on perusal of the records, we find the demand of service tax was raised under the category of Commercial Coaching or Training service for the period 1.4.2003 - 31.3.2006. The Learned Advocate submits that they are contesting the demand of tax on various issues on merits and they are eligible .....

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