Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 257 - AT - Service TaxPower of remand - Amendment of Section 35A(3) - Respondent, pleaded that this matter has not been remanded, that the Commissioner (Appeals) has decided the principle that the service tax can be charged only on the amount received excluding service tax and if the amount received includes the service tax, the same has to be excluded, that the Commissioner (Appeals) has only directed the original Adjudicating Authority to examine the respondent s claim that the amount received by them included the element of service tax, that this direction cannot be called remand - held that - the Commissioner (Appeals) has power the remand even after the amendment of Section 35 A (3) of the Central Excise Act - Decided against of revenue.
|