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2014 (10) TMI 199 - HC - Service TaxMaintainability of appeal - Held that:- Commissioner (Appeals) should not have expressed an opinion different from the order of the High Court: In spite of the directions of the High Court, the Commissioner (Appeals) refused to decide the appeal. The Commissioner should not have expressed the opinion differently to that of the opinion given by this Court. When the High Court has in clear terms ruled that appeal lies, the Commissioner under Article 227 of the Constitution of India, had no option, but to proceed with the hearing of the appeal on merit. Perhaps, this aspect escaped the notice of Commissioner - matter restored before commissioner - Decided in favour of petitioner.
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