2023 (3) TMI 536

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....icial) For the Appellant : Shri Paritosh Gupta, Advocate For the Respondent : Shri Ghanasyam Soni, Additional Commissioner (Authorized Representative) ORDER SOMESH ARORA The issue involved initially in this matter as per the show cause notice was whether services provided by the appellants of providing scores of candidates appearing in the CAT Examination, conducted by IIM-Ahmedabad....

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....list compilation and mailing service in terms of Section 65(63a) read with Section 65(105) (zzzg) of Chapter 5 of the Act does not seem to be legally correct on the facts of the present case. Thereafter, the learned Commissioner (appeals) did his own fact findings and without affording full and proper opportunity to the appellants held that the exemption meant for educational institutions, is requ....

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....atter where Commissioner (Appeals) was differing from findings of the original authority and has done his own fact findings, there has been violation of natural justice. He has only provided limited opportunity to the appellants to rebut the fresh case and the same needs to be afforded fully, to allow to produce all evidences to justify their claim. Appellants have also raised the legal issue of w....