2018 (8) TMI 1454

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.... None for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is filed by the Revenue against the Order-in-Appeal No.09/2009 (G) ST, dated 05.06.2009. 2. None appeared on behalf of the respondent despite notice. Since the appeal is of 2009 and lies in a narrow compass, we take up the appeal for disposal even in the absence of any representation from the respondent. 3. ....

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....irst appellate authority held that if a service provider is registered under the Societies Act, 1860, the said service provider will not get covered under the head "commercial coaching and training centre". To come to such a conclusion, he relied upon the decisions of the Tribunal in the case of Institute of Chartered Financial Analysts of India [2009(14) STR 220]. Revenue is aggrieved by the said....

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....covered under the commercial coaching and training centre services, remand the matter back to the first appellate authority to reconsider the issue afresh on various other grounds of appeal raised by the respondent before him on merits as well as on limitation. Without expressing any opinion on the merits of the case and keeping all issues open, except the retrospective amendment to the definition....