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2015 (1) TMI 1190 - AT - Service TaxPhotography service - Power of Appellate Commissioner to remand the matter - Held that:- The position regarding availability of the power to remand to the Appellate Commissioner under provisions of the Finance Act, 1994 was directly considered by the Gujarat High Court in CST v. Associated Hotels Ltd. - [2014 (4) TMI 406 - GUJARAT HIGH COURT]. The High Court having considered several authorities including the judgment of the Supreme Court in MIL India Ltd., provisions of Section 35A(3) of the Central Excise Act, 1944 and provisions of Section 85(4) of the Finance Act, 1994, concluded that the power of remand continues to inhere in the Commissioner (Appeals), in an appeal preferred under provisions of 1994 Act. - Appellate Commissioner has the power to remand the matter to the primary authority having regard to the amplitude of the appellate jurisdiction conferred on him under Section 85(4) of the Finance Act, 1994 the contention by Revenue to the contrary does not commend acceptance by this Tribunal. The appeal is without merits - Decided against Revenue.
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