2013 (5) TMI 644

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the respondent in spite of notice. Brief facts of the case are that the respondents are engaged in Stock Broking Services. A show cause notice was issued imposing Service Tax of Rs. 1,28,606/-. The present respondent filed appeal and Commissioner (Appeals) remanded the matter to the adjudicating authority for fresh adjudication with the direction to look into the evidence on record afresh. 2. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner (Appeals) has no power to remand. 4. In these circumstances I find merit in the contention of Revenue. The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal in merit after affording an opportunity of hearing to both sided. The appeal is allowed by way of remand. (Dictated & Pronounced in the open court)  
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X