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Service Tax - Highlights / Catch Notes

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The role of the Tribunal is, limited to only ascertaining as to ...


Tribunal's Role Limited to Confirming Appeal Filing by Committee of Commissioners; Cannot Challenge Based on Meeting or Reasons.

July 24, 2015

Case Laws     Service Tax     HC

The role of the Tribunal is, limited to only ascertaining as to whether or not the Committee of Commissioners (comprising of duly authorised officers) has taken a decision to institute the appeal. Once, such satisfaction is reached in this behalf, the Tribunal cannot render the appeal incompetent, in particular, on the ground that no meeting took place, or that, there were no independent reasons recorded by the Committee of Commissioners - HC

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