Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 687 - HC - Service TaxClassification of services - business of Structural Glazing and Cladding - whether the directions issued by the Tribunal are mandatory in nature for the Commissioner (Appeals) to comply with the same scrupulously? - Held that: - Useful reference can be made to the decision of the Hon'ble Supreme Court in the case of Union of India Vs. Kamalakshi Finance Corporation [1991 (9) TMI 72 - SUPREME COURT OF INDIA] wherein it has been held that directives of the Superior Authorities are binding on the Lower Authorities. In the light of the above dictum, the Commissioner (Appeals) is bound by the directions issued by the Tribunal and is required to consider the submissions made by the petitioner - matter is remitted back to the respondent for a fresh consideration.
|