1. The Customs, Excise and Service Tax Appellate Tribunal, Haddows Road, Shastri Bhavan Annex, 1st Floor, Chennai 600 006 by its Assistant Registrar 2. The Commissioner of Service Tax Newry Towers, Anna Nagar, Chennai 600 040. .... Respondents in the above C.M.As APPEALs under Section 35G of the Central Excise Act, 1944 against the order dated 21.3.2014 made in Final Order Nos.40197, 40197 and 40199 of 2014 and the order dated 28.8.2013 in Miscellaneous Modify Order Nos.42176, 42179 and 42182 of 2013 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. For Appellant : Mr.N.Viswanathan For Respondents: Mr.V.Sundareswaran R2 J U D G M E N T (Delivered by R.SUDHAKAR,J.) The above Civil Miscellaneous Appeals are filed against the order dated 21.3.2014 made in Final Order Nos.40197, 40197 and 40199 of 2014 and the order dated 28.8.2013 in Miscellaneous Modify Order Nos.42176, 42179 and 42182 of 2013 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai raising the following substantial questions of law: "C.M.A.Nos.2904 to 2906 of 2014: 1. Whether the Tribunal was right in dismissing the appeal of the appellant by its order dated 21.03.2014 on the sole ground of noncompliance of the modified stay order dated 28.08.2013 without considering that an appeal against the said order is pending consideration before this Hon'ble Court in CMA Nos.516 to 518 of 2014? 2. Whether the Tribunal was right in passing the impugned order dismissing the appeal of the appellant without considering the merits of the appeal, particularly when the Tribunal itself had admitted vide its stay order dated 27.05.2013 to examine the eligibility of the appellant towards 50% of the course fee collected which is actually towards the cost of course material sold to the trainees at the time of final hearing of the appeal? 3. Whether the Tribunal was right in passing the impugned order dismissing the appeal of the appellant without considering the merits of the appeal, particularly when the Tribunal itself had admitted vide its Mis.Modify order dated 28.08.2013 that the application for raising additional grounds will be considered for further detailed argument at the time of disposal of appeal? 4. Whether the Tribunal was right in not considering the decisions of the coordinate Benches of the Tribunal in identical matters holding the issue in favour of the appellant herein inspite of the said decision having been specifically brought to its notice?" C.M.A.Nos.514 to 516 of 2014: 1. Whether the Tribunal was correct in observing that it will not be proper for it to make any modification of the stay order in view of the existence of the order of the Hon'ble Bombay High Court in the case of Baron International Ltd. vs. UOI 2004 (163) E.L.T. 150 (Bom.) overlooking the subsequent judgment of the very same court in the case of Maina Khema Vs. UOI 2004 (170) E.L.T. 3 (Bom.) holding that the said judgment though held that tribunal cannot exercise review jurisdiction, had jurisdiction to modify its orders within the permissible limits and parameters laid down under law? 2. Whether the tribunal was correct in not following the decision of the coordinate bench in the case of Rayudu Vision Media Ltd. vs. CEX, Hyderabad 2013 (31) STR 501 (TriBang) involving identical issue, by not following the ratio of the Hon'ble Supreme Court in the case of Gammon India Ltd CC Mumbai 2011 (269) E.L.T. 289 (S.C.). 3. Whether the tribunal is correct in holding that the testing of software is primarily connected with computer development software and therefore would stand excluded from the relevant clause of impugned notification no.24/2004 ST dated 10.09.2004 as amended by Notification No.19/2005 ST dated 07.06.2005, even while not disputing that the training in testing of software enables the trainee to seek employment and therefore would be more appropriately covered within the meaning of vocational training institute as appended to the said notification?" 2. The brief facts are as follows: The appellant is engaged in conducting courses on Software Testing for various students and other clients and is registered with the Service Tax Commissionerate, Chennai as 'Commercial Training and Coaching Service'. During audit of the accounts carr