Custom, Excise & Service Tax Tribunal
Ahmedabad Management Association vs Commissioner Of Service Tax on 9 April, 2015
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad *****
Appeal No. : ST/118/2007 [ Arising out of OIO-STC/CTC/11/COMMR/AHD/2006-07 dtd 19.2.2007Passed by Commissioner of Service Tax-SERVICE TAX AHMEDABAD ] Ahmedabad Management Association - Appellant(s) Vs Commissioner of Service Tax-
SERVICE TAX - AHMEDABAD - Respondent (s) Represented by For Assessee : Shri J C Patel, Advocate For Revenue : Shri J Nagori, Authorised Representative For approval and signature :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. H.K. Thakur, Honble Member (Technical) 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes CORAM :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. H.K. Thakur, Honble Member (Technical) Date of Hearing / Decision : 9/4/2015 ORDER No. A/10766 / 2015 dtd 9/4/2015 Per : Mr.P.K. Das, By Final Order No A/44/WZB/AHD/2009 dtd 27.11.2008 the Tribunal allowed the appeal of the appellant on merit. The Revenue challenged the order of the Tribunal before the Honble Supreme Court. By judgement dtd 25.10.2010 in Civil Appeal No 86879 of 2009 (Commissioner of Service Tax vs M/s Ahmedabad Management Association), the Honble Supreme Court set aside the Tribunal order and directed the Tribunal to examine the case denevo in the light of the Explanation inserted in the Act. The Honble Court has also observed all 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 for the benefit the exemption notification in respect of demand under the category of Vocational Training and Coaching Services and time barred. The show cause notice was issued on 19.9.2006 and the appellant had not seriously challenged 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.
3. In view of the above discussion, we set aside the impugned order. The matter is remanded to the Adjudicating Authority to decide afresh in accordance with law, after considering the submissions of the appellants on merit and limitations. Needles to say that the Adjudicating Authority shall proper opportunity of hearing before taking the decision. The appeal is allowed by way of remand.
(Dictated and pronounced in the Court)
(H.K. Thakur) (P.K. Das)
Member (Technical) Member (Judicial)
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