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2016 (12) TMI 36 - AT - Service TaxJurisdiction - whether the Commissioner (Appeals), while decising a service tax appeal has powers to remand the matter to the adjudicating authority? - Held that: - it is clear that the sub-section 4 of Section 85 of Finance Act, does not specifically curtail the power to remand as in the case of Section 35 (A) (3) Central Excise Act. Reliance placed on the decision of the case of CST Vs Associated Hotels ltd. [2014 (4) TMI 406 - GUJARAT HIGH COURT], where After analyzing sub-section 4 of Section 85 of Finance Act, the Hon'ble High Court observed that the Commissioner (Appeals) can pass such order as it thinks fit including the orders for enhancing tax , interest, or penalty and that such powers would include the power to remand also. The impugned order remanding the matter to the original authority does not call for any interference - appeal dismissed - decided against Department.
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