2013 (7) TMI 916

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....r The Respondent : Radha Arun ORDER Learned consultant on behalf of the applicant is seeking rectification of mistake in Final Order Nos. 514- 520/2012 dated 31.7.2012.  She submits that  while remanding the matter, the matter has been remanded along with two other appeals filed by M/s Institute of Insurance & Risk Management (Appeal No. ST/392/2007)  and M/s Indian School of ....

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....is not at all figuring in the names of advocates/consultant representing the parties. She further submits that she never took a plea as mentioned in paragraph 8(d) of the order and in this paragraph, the submission made by the appellant was that activities of the assessee in the old period i.e. prior to the scope of section 65(105)(zzc) by Finance Act, 2010 would not attract the levy at all. 2.....

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....onsultant that BIFT was a constituent of M/s Seth Ghasiram Gopikishen Badruka Educational Society which runs BIFT and issues degree certificates and therefore, the courses conducted by BIFT are excluded from the definition of commercial training or coaching centre are liable to be considered on merits by the adjudicating authority.  The assessee should be given a reasonable opportunity of bei....