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2017 (5) TMI 1024 - AT - Service TaxJurisdiction o Commissioner (Appeals) - power to remand - Held that: - reliance was placed in the case o in the case of World Vision [2009 (11) TMI 452 - CESTAT, NEW DELHI], wherein it has been held that in Service Tax matters, the Commissioner (Appeals) has the power to remand the matter to original adjudicating authority as Section 85(4) of the FA, 1994 is differently worded than Section 35A of the CEA, 1944 - appeal dismissed - decided against Revenue.
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