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2009 (11) TMI 452 - AT - Service TaxRemand - an appeal filed by the Revenue against order-in-appeal passed the Commissioner (Appeals) by which the Commissioner (Appeals) set aside the order-in-original dated 20-12-07 passed by the Asstt. Commissioner and remanded the matter for de novo adjudication with certain directions. Held that – sections 35, 35A and 35B not made applicable to Service Tax vide section 83. 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). No infirmity in impugned order remanding matter.
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