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2017 (12) TMI 449 - AT - Service TaxJurisdiction - whether the Commissioner (Appeals) is empowered to consider the fresh issues for the first time as per the provisions of Rule 5 of Central Excise (Appeals) Rules, 2001? - Held that: - It is the fact that the issues involved in the appeal before the Commissioner (Appeal) relate to both question of facts as well as the point of limitation, which is a question of law. Since both the aspects are involved in this appeal, the appellant can raise such points even for the first time before the ld. Commissioner (Appeals), if not raised before the Adjudicating authority - the matter should go back to him for fresh consideration of the factual aspect of taxability and the issue of limitation raised before him - appeal allowed by way of remand.
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