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2017 (9) TMI 1496 - AT - Service TaxPower of remand - Refund claim - unjust enrichment - Board's Circular No.120/1/2010 dated 19.01.2010 - Held that: - Commissioner (A) has the power of remand under section 985(4) of the Finance Act 94 - reliance placed in the case of COMMISSIONER OF SERVICE TAX, DELHI Versus WORLD VISION [2009 (11) TMI 452 - CESTAT, NEW DELHI], where it was held that Sub section (4) of Section 85 corresponds to Excise section 35A(3) language of two provisions different. Section 85(5) is only about procedural aspects and not to be interpreted to restrict powers of Commissioner (Appeals) under section 85(4) - appeal dismissed - decided against Revenue.
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