2002 (9) TMI 1 - AT - Service Tax

Summary

The appeals were filed against the order-in-appeal by the Commissioner (Appeals) regarding a refund claim of service tax. The Commissioner (Appeals) dismissed the appeals as infructuous due to retrospective amendments in the Service Tax Rules. The Tribunal set aside the order and remanded the matter back to the Commissioner (Appeals) for fresh consideration. The appeals of the appellants were allowed by way of remand.