Power of commissioner to remand back the matter - As regards the ...
High Court Rules MIL India Ltd. Case Inapplicable to Service Tax Due to Section 85(5) of Finance Act, 1994 Provisions.
August 28, 2015
Case Laws Service Tax AT
Power of commissioner to remand back the matter - As regards the ruling of Hon'ble Apex Court in MIL India Ltd. (2007 (3) TMI 8 - SUPREME COURT OF INDIA), the Hon'ble High Court observed that the Ruling is not applicable to Service Tax matters as sub-Section (5) of Section 85 of Finance Act, 1994 starts with words “subject to the provisions of this chapter” - AT
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