2013 (8) TMI 167

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....eal is in respect of a refund claim which is sanctioned consequent to the above adjudication order but not paid. In respect of that order also, the Commissioner has passed a revision order in exercise of powers under Section 84 of the Finance Act, 1994. Since both the matters arise from the same adjudication order initially passed by the Additional Commissioner, both the appeals are taken up together for hearing. 2. The Ld. Advocate for the appellants submits that they were running a charitable trust and conducting coaching and training in various fields of management, marketing, computer hardware engineering, human resources development etc. They had not paid any service tax for such services rendered by them during the period July, 200....

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....quent to the second notice is the subject matter of the second appeal. 4. The Ld. Advocate for the appellants submits that the demand against the appellants were dropped by the Additional Commissioner for two reasons, namely,- (i) that the appellants were not a commercial organization and (ii) that the courses were vocational training courses eligible for exemption under notification No. 24/04-CE. 5. The Advocate argues that since the revision notice dated 10.04.08 did not raise any proposal for revising the finding regarding the eligibility under exemption notification 24/04-CE, the finding given by the Commissioner on the first issue alone will not be sufficient to sustain the demand. In reply to the Show Cause notice the appe....