Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 927 - HIMACHAL PRADESH HIGH COURTWhether the assessee is a commercial concern or not - Business Auxiliary Service - Classification of establishment - Himachal Pradesh ExServicemen Corporation Act, 1979 - promotion of GTA servcies for its members - Held that:- Appellate Tribunal has passed a cryptic order and has not even bothered to analyze the reasons recorded by the Commissioner (Appeals). Unless those reasons were to be reversed by the Appellate Tribunal, it was not open to the Appellate Tribunal to take a contrary view on the question raised by the appellant - Without expressing any opinion on the question, as formulated in the fact situation of the present case, we deem it appropriate to quash and set aside the decision of the Appellate Tribunal and relegate the parties before the Appellate Tribunal for reconsideration of the issue afresh on its own merits in accordance with law - Decided in favour of Revenue.
|