https://www.taxtmi.com/caselaws?id=213983 The Appellate Tribunal, CESTAT, Chennai, allowed the Revenue's application for a change of cause title, directing the appropriate respondent be the Commissioner of Service Tax. The Tribunal granted the appellants a second chance to present evidence to contest the service tax demand as a Commercial Training or Coaching Centre, emphasizing the need for proof of exemption under the Finance Act, 1994. The appellants' request for waiver of predeposit was accepted, and the matter was remanded to the adjudicating Commissioner for reevaluation, providing the appellants with an opportunity to substantiate their claim for exclusion under the Act. en-us Mon, 07 May 2012 00:00:00 +0530 Tue, 05 Jun 2012 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213983 The Appellate Tribunal, CESTAT, Chennai, allowed the Revenue's application for a change of cause title, directing the appropriate respondent be the Commissioner of Service Tax. The Tribunal granted the appellants a second chance to present evidence to contest the service tax demand as a Commercial Training or Coaching Centre, emphasizing the need for proof of exemption under the Finance Act, 1994. The appellants' request for waiver of predeposit was accepted, and the matter was remanded to the adjudicating Commissioner for reevaluation, providing the appellants with an opportunity to substantiate their claim for exclusion under the Act. Case-Laws Service Tax Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213983