https://www.taxtmi.com/caselaws?id=33239 The Tribunal remanded the case back to the Commissioner for further examination to determine if the appellant provided commercial coaching services or solely collected fees for infrastructure facilities. The appellant's denial was supported by ledgers, but it was unclear if these were reviewed by the Adjudicating authority. The Commissioner was directed to conduct a comprehensive review, considering all evidence and contentions, and issue a new order within four months. The stay application and appeal were disposed of by way of remand, awaiting the Commissioner's revised decision. en-us Thu, 14 Aug 2008 00:00:00 +0530 Sat, 13 Jun 2009 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33239 The Tribunal remanded the case back to the Commissioner for further examination to determine if the appellant provided commercial coaching services or solely collected fees for infrastructure facilities. The appellant's denial was supported by ledgers, but it was unclear if these were reviewed by the Adjudicating authority. The Commissioner was directed to conduct a comprehensive review, considering all evidence and contentions, and issue a new order within four months. The stay application and appeal were disposed of by way of remand, awaiting the Commissioner's revised decision. Case-Laws Service Tax Thu, 14 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33239