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Service Tax - Highlights / Catch Notes

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Jurisdiction - power of Commissioner (Appeals) to remand back ...


Commissioner (Appeals) Can Remand Service Tax Refund Cases to Adjudicating Authority; Order Upheld as Correct.

June 16, 2023

Case Laws     Service Tax     AT

Jurisdiction - power of Commissioner (Appeals) to remand back the matter - case of Refund of Service Tax - it is settled that the Commissioner (Appeals) has power to remand the matter to Adjudicating Authority. Accordingly, there are no error in the order of the Commissioner (Appeals) therefore the same is upheld - AT

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