2011 (7) TMI 647 - AT - Service Tax

Power of Commissioner appeals - Held That - With effect from 11.05.2001 the Commissioner (Appeals) has no power to remand the matter back to the original adjudicating authority who has to himself examine the issue and pass a speaking order on merit.

Summary

The appellate tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) for re-examination. The appellant was granted waiver of pre-deposit of service tax, interest, and penalty. The appeal was allowed by way of remand. Stay application was also disposed of accordingly.