TaxTMI 
TaxTMI 
2022 (9) TMI 204
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....3. The appellant has raised the following question for advance ruling in the application for Advance Ruling filed by it. "Whether the services provided by the applicant in affiliation to/partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No.66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June 2017?" 4. The appellant has submitted that they are engaged in providing education in partnership with Gujarat University, in the field of M.Sc.-IT in Animation, M.Sc.-IT in Mobile Application, M.Sc.-IT in IMS (Infrastructure Management Systems), and M.Sc.-IT in Network Securities, for which courses are approved by Gujarat University and Degree shall also be given by Gujarat University; that the appellant helps in designing the aforementioned courses on request of Gujarat University and then the contents of the courses are approved by the Gujarat University; that the appellant is granting and processing the admission of students for aforementioned courses and informing Gujarat Un....
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....the present appeal. 6.1 The appellant has submitted that the ruling given by the Advance Ruling Authority is bad in law and required to be quashed and set aside. The advance ruling authority has erred in issuing ruling dated 17.09.2020 after the appellant has filed a withdrawal application by mail on 24.08.2020 and in hard copy submitted on 25.08.2020. The learned advance ruling authority has erred in interpreting entry no. 66 of Notification No.12/2017-Central Tax (Rate) whereby services provided by the appellant is treated as taxable. Alternatively, services of the appellant are also covered by Entry No. 3 of Notification No.12/2017. 6.2 The appellant requested to quash and set aside the order of the advance ruling authority issued after the date of withdrawal letter submitted. To consider their services to Gujarat University as covered by entry no. 66 of Notification No. 12 of 2017 or alternatively to treat their services to Government entity as covered by entry 3 of notification No.12 of 2017. 7. There has been change in one of the two Members of this authority consequent upon the transfer and posting of the Chief Commissioner, Central Tax, after Personal Hearing has b....
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....ication filed before the authority for advance ruling and also before providing the necessary chance of hearing which is against the principles of natural justice. iii) The GAAR has failed to follow the principles of natural justice as the order was passed without hearing them on merits. iv) Their services are exempted if alternate ground is considered that their services are covered by Entry No.3 of Notification No.12/2017-Central Tax dated 28.06.2017. This ground has been raised for the first time before this appellate authority. 10. On examining the appeal and documents submitted alongwith it, we find that the appellant has submitted letter dated 25.08.2020, against dated acknowledgement to GAAR, vide which they had submitted that they were willingly withdrawing their application dated 24.07.2019 for advance ruling. Further we also find that the appellant has submitted application dated 09.10.2020 against dated acknowledgement to GAAR for rectification of order passed by GAAR. We therefore find that the principles of natural justice have not been followed in as much as the ruling/order passed does not give any findings with respect to the withdrawal applicat....
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....venue from giving time of thirty days as stated in the notice, on serving 'the complete show cause notice on the parties. In these circumstances, there has been failure of principles of natural justice inasmuch as the petitioner has not been given sufficient opportunity to meet the show cause notice. In these circumstances, directing the parties to avail of alternative remedy would be unfair as original proceeding is itself in breach of natural justice." 10.4 Further we would also like to rely upon the judgment of Hon'ble High Court of Gujarat at Ahmedabad in the case of Commissioner of Service Tax Vs. Associated Hotels Ltd. [2015 (37) STR 723 (Guj.)]. In the said case Hon'ble High Court has given its verdict as to whether the Commissioner (Appeals) exercising powers under Section 85 of the Finance Act, 1994 has the power to remand the proceedings back to the adjudicating authority. The relevant portion of Para 4 of the judgment is reproduced below: "If proper inquiry is not conducted or the proceedings is decided ex parte, it would not be necessary in every case that the Commissioner (Appeals) converts himself to the adjudicating authority and conducts the enti....