2007 (10) TMI 270 - AT - Service Tax

Order has been passed by the lower appellate authority without considering the ratio of two decisions of the Hon ble Supreme Court which were referred by the department - impugned order is set aside and the matter is remanded to the lower appellate authority for fresh decision in the light of the cited decisions of the Hon ble Supreme Court - Appeal of revenue is allowed by way of remand

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal by remanding the case back to the lower appellate authority for fresh decision in light of the Supreme Court decisions cited by the Department. The impugned order was set aside due to failure to consider the Supreme Court decisions. The respondents were absent, and no adjournment was requested.