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2015 (12) TMI 329 - AT - Service TaxPower of Commissioner to remand the case - Held that:- under Section 85(4) the language is used in a wider context, it does not restrict the type of order which the Commissioner (Appeals) may pass. Rather it states that the Commissioner (Appeals) may pass such order as he thinks fit. Thus, scope of remand is included in the provision of laid down in the Section 85(4). Accordingly the Commissioner (Appeals) has the power to remand the case under Section 85(4). Reliance is placed on the case of CST, Delhi v. World Vision - [2009 (11) TMI 452 - CESTAT, NEW DELHI]. - Decided against Revenue.
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