2015 (9) TMI 883

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....nue : Shri J Nagori, Authorised Representative Per : Mr.P.K. Das, By Final Order No A/44/WZB/AHD/2009 dtd 27.11.2008 the Tribunal allowed the appeal of the appellant on merit. The Revenue challenged the order of the Tribunal before the Hon'ble Supreme Court. By judgement dtd 25.10.2010 in Civil Appeal No 86879 of 2009 (Commissioner of Service Tax vs M/s Ahmedabad Management Association), the....

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....pellant had not seriously challenged the issue of limitation and exemption notification before the Adjudicating Authority, which can be raised before the Appellate Authority. In our considered view, as the issues were not raised before the Adjudicating Authority, the appellant should be given an opportunity to raise the issue before the Adjudicating authority in the interest of justice. 3. In v....