2012 (6) TMI 303

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....ocate, for the Appellants   Shri P. Arul, Superintendent (AR) for the Respondent   Per Dr. Chittaranjan Satapathy Heard both sides. 2. The miscellaneous application filed by the Revenue is for change of cause title, wherein the respondent has been shown as Commissioner of Central Excise, Chennai IV. Shri P. Arul, learned AR, submits that the matter being of service tax, the s....

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....hat the appellants fall within the exclusion clause but they were not able to produce the necessary proof and certificates before the adjudicating Commissioner and hence he has confirmed the demand of service tax against the appellants. In particular, she has produced the following in the course of hearing:- S. No. Particulars 1. Brochure for PDGA 2. Copy of certificate issued ....

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.... states that the appellants are not eligible for the exclusion clause. However, he fairly states that the documents produced now by the appellants were not produced earlier before the original authority. 5. Considering the submissions from both sides and having regard to the definition of Commercial Training or Coaching Centre under the Finance Act, 1994, we are of the view that since the docum....