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2017 (10) TMI 85 - AT - Service TaxJurisdiction of Commissioner (Appeals) - Power to remand - Whether the learned Commissioner (Appeals) vide the impugned order, have rightly remanded the matter to the Deputy Commissioner to hear the respondent-assessee and dispose of the objections with respect to the rebate claim, in accordance with law? Held that: - the Hon'ble Gujarat High Court in the case of Commissioner of Service Tax Vs Associated Hotels Ltd. [2014 (4) TMI 406 - GUJARAT HIGH COURT] have held that Sub-section (4) of section 85 itself contains the width of the power of the Commissioner (Appeals) in hearing the proceedings of appeal under section 85. The scope of such powers flowing from sub-section 85(4) therefore cannot be curtailed by any reference to sub-section (5) of section 85 of the Finance Act, 1994 - decided against Revenue.
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