2004 (3) TMI 7 - AT - Service Tax

Summary

The appellate tribunal in New Delhi allowed the Revenue's appeals against a service tax liability case due to errors in the Commissioner's decision. The tribunal set aside the order-in-appeal and remanded the case back to the Commissioner for a fresh decision after hearing the respondents. The impugned order was deemed to have resulted in a miscarriage of justice. (2004 (3) TMI 7 - CESTAT, NEW DELHI)