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2011 (1) TMI 116 - AT - Service TaxRefund claim - Power to remand - Commissioner (Appeals) has no power to remand the matter subsequent to the amendment of Section 35A with effect from 11.5.2001 - respondents have produced the documents in support of their refund claims for the first time before the Commissioner (Appeals) and he has remanded the matter for getting these documents examined by the original authority - order of the Commissioner (Appeals) set aside and the order of the original authority and remand the matter to the original authority for fresh consideration after examining the documents produced by the respondents before the Commissioner (Appeals) and after granting a reasonable opportunity of hearing to the respondents
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