2010 (3) TMI 506 - AT - Service Tax

Recovery of service tax - Service tax had been demanded for the period of 1997-98 in view of amendments made in Finance Act, 2003. Commissioner (Appeals) upheld said demand. Held that - since SCN appeared to have been issued based on provisions of Finance Act, 2003 whereas Commissioner had relied upon provisions of Finance Act, 2004, matter was to be remanded to Commissioner (Appeals) for a fresh decision.

Summary

The Appellate Tribunal CESTAT, Ahmedabad ordered a remand to the Commissioner (Appeals) for fresh decision on a service tax case for the period 1997-98 due to issues with limitation and incorrect application of the Finance Acts of 2003 and 2004. The appellant, an SSI unit, argued they were not liable to pay service tax as a service receiver. The case was remanded without expressing any opinion on merits.