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TMI Blog2018 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... period in question i.e. 1.07.2003 to 31.03.2006, the definition of “Commercial Coaching and Training Services” did indicate that if an assessee is issuing degree or certificate or diploma, if it is recognised by the law, the service tax liability does not arise - Since this plea that their Institution has been recognised by AICTE, the same was raised but was not considered by the adjudicating authority, the matter needs reconsideration by the adjudicating authority. Appeal allowed by way of remand. - MISCELLANEOUS APPLICATION No. ST/MISC/30030/2018 Appeal No. ST/327/2008 - FINAL ORDER No.A/30612/2018 - Dated:- 1-6-2018 - Hon ble Mr. M.V. Ravindran, Member (Judicial) And Hon ble Mr. P.V. Subba Rao, Member (Technical) Shri Cherian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of service tax liability alongwith interest was raised. Appellant contested the show cause notice before the adjudicating authority on the grounds that appellant is not commercial institution as they are the institute of forum of Institute of Engineers India which has a charter of incorporation in 1935, was formed for diversification of engineering and engineering services. Since they are not of commercial concern as defined under Finance Act, 1994, they would not fall under the category of Commercial Training and coaching services. Adjudicating authority after following due process of law held that the word commercial may not be interpreted the way as has been sought by the appellant and appellant have collected amount from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not be applicable to the appellant as they are not commercial in nature. In our view of this argument would not stand to gain inasmuch, the definition of Commercial Coaching and Training Services is added with an explanation to give the definition of the word commercial means to include charitable institutions or any other institution registered under Societies Act, like the appellant herein. We find that a miscellaneous application was filed on 19.01.2018 for raising additional grounds but is not listed today; we called for the miscellaneous application and on perusal of the same, take it up for disposal. However, we find that the submissions made by the appellant is for raising additional grounds and the appeal needs to be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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