2010 (3) TMI 443 - AT - Service Tax

Adjournment- Held that- However, when the matter is already remanded by the lower appellate authority for quantification of the tax amount payable and the department is merely seeking enlargement of the remand to include the question of re-determining the penalty amount, there is no need to keep the case pending by granting adjournment.

Summary

The Appellate Tribunal CESTAT, Chennai allowed departmental appeals by way of remand for quantification of tax amount payable and re-determination of penalty amount. The lower appellate authority's decision on tax amount should also consider penalty and interest, to be determined by the original authority. Both impugned orders were modified to widen the scope of remand.