2018 (2) TMI 1118 - AT - Service Tax

Jurisdiction - power of Commissioner (A) to remand - Held that - there is no infirmity in the impugned order whereby the Commissioner (A) has only remanded the matter to the original authority - the Commissioner (A) has the power to remand the case to the original authority under the Service Tax - appeal dismissed - decided against Revenue.

Summary

Issues: Appeal against remand order by Commissioner (A) in service tax matter.

Analysis:
1. Facts of the Case: The appellant was found to have collected service tax from recipients but failed to remit it to the government for the period April 2005 to March 2009. Additionally, they provided services beyond security agency services without filing ST-3 returns or paying service tax. The proprietor admitted non-payment of service tax and lack of awareness regarding taxability of certain services.

2. Legal Arguments: The Revenue contended that the Commissioner (A) lacked the authority to remand the case and that the appellant did not produce necessary documents before the authorities. The appellant's counsel argued that all required documents were submitted to the adjudicating authority and the Commissioner (A) along with written submissions. They cited various decisions supporting the Commissioner's power to remand the matter.

3. Decision: The Tribunal upheld the Commissioner (A)'s remand order, citing settled law that the Commissioner (A) has the power to remand cases under Service Tax laws. The Tribunal found no fault in the remand order and dismissed the Revenue's appeal. Relevant case laws were referred to in support of this decision.

This judgment clarifies the authority of the Commissioner (A) to remand cases in service tax matters and emphasizes the importance of producing necessary documents during proceedings. The decision highlights the significance of following due process and adhering to legal principles in tax disputes.