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2010 (12) TMI 551 - AT - Service TaxSection under 85(4) - When the principles of natural justice were not followed by the original authority, the Commissioner (Appeals) had two choices before him : (i) either to set aside the order of the original authority on the ground of violation of principles of natural justice and allow the appeal of the respondents herein; or (ii) to remand the matter for fresh decision. Held that: in the case of another Bench of the Tribunal in the case of Commissioner of Service Tax, Delhi v. World Vision [2009 (11) TMI 452 - CESTAT, NEW DELHI] has taken a similar view holding that in service tax matters, Commissioner (Appeals) has the power of remand under Section 85 of the Finance Act, 1994 - Hence, the appeal filed by the Revenue is without any basis and the same is rejected - The cross objection filed by the Respondents stands disposed of.
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