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Service Tax - Highlights / Catch Notes

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Jurisdiction of Commissioner (Appeals) - under section 85(4) of ...


Commissioner (Appeals) Can Remand Cases for Further Review u/s 85(4) of the Finance Act, 1994.

April 12, 2014

Case Laws     Service Tax     HC

Jurisdiction of Commissioner (Appeals) - under section 85(4) of the Finance Act, 1994, the Commissioner (Appeals) would have power to remand a case to the adjudicating authority for fresh consideration. - HC

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