TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether the Commissioner (Appeals) had power to remand the matter in service tax proceedings. (ii) Whether the order condoning delay could be sustained without examining receipt of the original order, the date of filing of appeal, and the extent of delay within the condonable limit.
Issue (i): Whether the Commissioner (Appeals) had power to remand the matter in service tax proceedings.
Analysis: The Tribunal followed its earlier view that, in service tax matters, the Commissioner (Appeals) possesses the power to remand. On that basis, the departmental objection to the remand itself was not accepted.
Conclusion: The objection to the remand order failed and the power of remand was upheld.
Issue (ii): Whether the order condoning delay could be sustained without examining receipt of the original order, the date of filing of appeal, and the extent of delay within the condonable limit.
Analysis: The order on condonation of delay did not record when the original order was received, when the appeal was filed, or whether the delay fell within the permissible condonable period. The absence of such examination rendered the order unsustainable.
Conclusion: The impugned order was set aside and the matter was remanded for fresh decision on delay after hearing the respondents.
Final Conclusion: The departmental appeal succeeded to the extent that the delay-condonation aspect was reopened and the matter was sent back for fresh consideration, while the power of remand in service tax matters was recognised.
TaxTMI 
