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2018 (8) TMI 815 - AT - Service TaxPower of Remand of Commissioner (Appeals)- change in Classification of services - Scope of SCN - Manpower Supply Services or Works Contract Service? - N/N. 30/12 dated 20.06.2012 - Held that:- In view of the judicial precedent set by the Hon'ble Supreme Court in MIL India Ltd. vs. CCE [2007 (3) TMI 8 - SUPREME COURT OF INDIA] that after the amendment made in 2001 into Section 35A w.e.f. 11.05.2001 the power of remand of the Commissioner (Appeals) being taken away, it was incumbent upon the Commissioner himself to continue to exercise the power of adjudicating authority in the matter of assessment of tax liability of the appellant - Further, Commissioner (Appeals) has also been empowered by Section 35(A)(3) to make such further inquiry as may be necessary, before passing the order. The order passed by the Commissioner (Appeals) remanding back the matter for fresh adjudication is set aside and the case is remanded back to the Commissioner (Appeals) to exercise the power of adjudicating authority in the matter of assessment of service tax liability of the appellant, who is duty bound to place all relevant documents before him upon notice. Appeal allowed by way of remand.
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