2018 (10) TMI 1475

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Shri Sandeep Mukherjee, CA for the Appellants Shri Sanjay Jain, AR for the Respondent ORDER Per C L Mahar: The brief facts of the matter are that the appellants are engaged in providing various taxable services, such as, commercial coaching and training services, franchise services, renting of immoveable property services, manpower requirement and supply and agency services, busin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... also been imposed. The appellants are before us against the above-mentioned Order-in-Original. 2. At the outset, it has been submitted by learned Advocate that appellants provide various training programmes under the welfare schemes of Central/State Governments, like PMRY, PMREGP, MRGSET. They are also providing computer training, franchise network, manpower supply to various organizations. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o been remanded back for de nova adjudication as the facts submitted by the appellants were not considered by the adjudicating authority while deciding the earlier case. It has vehemently been argued that the adjudication order for the subsequent period under the impugned Order-in-Original has also been dealt in the similar manner without any application of mind and without appreciating the submis....