M/s. Centre for Entrepreneurship Development (MP) Versus CGST CE & CC CGST CE & CC Bhopal, Jaipur I
Service Tax
2018 (10) TMI 1475 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 24-9-2018
Service Tax Appeal No. 52817/2015-Cus(DB) – ST/A/53112/2018-CU[DB]
Service Tax
Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
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 ser
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,34,398/- and penalty under Section 78 of the equal amount has 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. They are also involved in the digitalization of different data of the State Government departments. They are also involved in providing education in collaboration with various Universities to various needy and poor sections of the society.
3. It has further been added by the learned Advocat
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nt period under the impugned Order-in-Original has also been dealt in the similar manner without any application of mind and without appreciating the submissions made by the appellant and, therefore, it has been pleaded that matter may be remanded back so that same can be considered by the adjudicating authority with the earlier Show cause notice which is pending for de nova adjudication at the level of original adjudicating authority.
5. We have also heard DR and they have also agreed that in earlier order, the matter has been remanded back to the Tribunal on the similar grounds and, therefore, they were in agreement that the matter to be re-adjudicating by the original authority appreciating the submissions of the appellants properly.
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