https://www.taxtmi.com/caselaws?id=34100 A charitable trust's contention that it was not a commercial concern and therefore fell outside section 65(105)(zzb) of the Finance Act, 1994 was treated as a foundational objection going to the root of service tax liability. Because no finding had been recorded on that plea before the adjudicating authority, the Tribunal held that the matter required reconsideration after affording a reasonable opportunity of hearing. The impugned order was set aside and the dispute was remanded to the Commissioner for fresh decision on this issue and on all other pleas raised by the assessee. en-us Fri, 16 Jan 2009 00:00:00 +0530 Tue, 14 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34100 A charitable trust's contention that it was not a commercial concern and therefore fell outside section 65(105)(zzb) of the Finance Act, 1994 was treated as a foundational objection going to the root of service tax liability. Because no finding had been recorded on that plea before the adjudicating authority, the Tribunal held that the matter required reconsideration after affording a reasonable opportunity of hearing. The impugned order was set aside and the dispute was remanded to the Commissioner for fresh decision on this issue and on all other pleas raised by the assessee. Case-Laws Service Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34100