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2016 (8) TMI 949
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....ger Bench decision of the Tribunal in the case of Great Lakes Institute of Management Ltd. vs. CST, Chennai reported as [2013 (32) STR 305]. It is seen that the appellant was also one of the parties before the Larger Bench decision of the Tribunal. The issue involved is as to whether online educational service being provided by the appellant would be taxable under the category "Commercial training or coaching service" or not. The Larger Bench of the Tribunal has held such services to be taxable under the category of "Commercial training or coaching service" and the appeals were remitted to the regular Benches for decision. 2. When the appeal was heard by regular Bench, vide its order dated 29.10.2015, the same was rejected on....
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....ri-Ahmd]) holding that if the assessee's stand on limitation does not stand considered by the Tribunal, the same amounts to a mistake apparent from the records requiring rectification. The Hon'ble Bombay High Court in the case of CCE, Mumbai vs. NTB International Pvt. Ltd. [2014 (302) ELT 481 (Bom)] has also held to the same effect that issue of limitation having been raised, and not considered while passing the Final Order amounts to a mistake, thus falling within the provisions of Section 35 C (2) of the Central Excise Act, 1994, requiring rectification. The Hon'ble Supreme Court in the case of Honda Siel Power Products Ltd. vs Commissioner of Income Tax, New Delhi [2008 (221) ELT 11 (SC)] has observed that if prejudice had re....
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.... the earlier matter travelled up to the Tribunal and vide its Order dated 25.8.2008 reported as [2008 (12) STR 730 (Tri-Del)], the said services were held as not taxable in 'online information and data base access or retrieval services' but under 'Commercial Training and Coaching services' which was exempted during the relevant period. In the present show cause notice also, the demand was proposed under 'online information and data base access or retrieval services' but Commissioner vide its impugned order has confirmed the tax under 'Commercial Training and Coaching services'. 8. It is seen that a search was conducted in the appellants premises on 6.10.03 and on the same basis, the earlier show cause noti....