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2015 (8) TMI 67 - AT - Service TaxCommissioner rejected appeal as no new grounds can be raised - Penalty u/s 76, 77 & 78 - Held that:- Grounds raised by the appellant in appeal filed before the Ld. Commissioner (A) are legal in nature and same can be raised at any point of time. Therefore, the ld Commissioner (A) is required to answer the issue raised by the appellant on merits which Ld. Commissioner has failed to do so. In these circumstances, we do not find any merits with the impugned order. Same is set aside and matter is remanded back to the Ld, Commissioner (A) to decide the issues raised by the appellant - Matter remanded back - Decided in favour of assessee.
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