2015 (10) TMI 787 - HC - Service Tax

Validity of Tribunal s order - held that - Tribunal had erred in dismissing the appeal instead of remanding the matter. - Once the Tribunal has remanded the matter to the Adjudicating Authority for a fresh decision, the same order should have been passed in the instant appeal. Consequently, on this short ground, we allow the appeal and quash the order of the Tribunal and remit the matter to the Adjudicating Authority to decide the matter afresh - Decided in favour of assessee.

Summary

The High Court of Allahabad allowed the appeal against the Tribunal's order imposing service tax for the period June 18, 2003 to March 31, 2004. The Court found that the Tribunal erred in dismissing the appeal instead of remanding the matter, similar to a previous case. The Court quashed the Tribunal's order and remitted the matter to the Adjudicating Authority for a fresh decision.