Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 284 - AT - Service TaxRemand order - correct valuation of the taxable services rendered by the appellant - Commissioner (appeals) has remanded the matter back to the lower authority to consider the issue afresh. To our mind, the impugned order is incorrect in coming to a conclusion and directing the lower authorities to consider the issue afresh. If at all, the learned Commissioner (Appeals) had to remand the matter back to the lower authorities, he could have done so keeping all the issues open – Law settled in impugned isuse relating to Photography service - Commissioner (Appeals) order of remanding the matter is correct but directions to follow the observations made in the impugned order would be incorrect. Accordingly we set aside the impugned order and remand the matter back to the Original Authority keeping all the issues open and decide the matter afresh after granting an opportunity of personal hearing to the appellant and also considering the evidences on record that may be produced, and also the judicial pronouncements made on the issue.
|