Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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The appeal challenged the legality of remanding the matter to the original authority and the legal authority of the Commissioner (Appeals) to do so during the relevant period. The Tribunal examined the impugned order and the appeal filed by the appellant in Form-4. It held that the Commissioner (Appeals) had not remanded the matter but had merely remarked that if challans evidencing deposit of service tax were produced, the amount already deposited may be adjusted against the demand. The Commissioner (Appeals) had upheld the order-in-original and rejected the appeal. The appellant's counsel had misunderstood these remarks as remanding the matter. The Tribunal found the impugned order correct and proper, dismissing the appeal.
The appeal challenged the legality of remanding the matter to the original authority and the legal authority of the Commissioner (Appeals) to do so during the relevant period. The Tribunal examined the impugned order and the appeal filed by the appellant in Form-4. It held that the Commissioner (Appeals) had not remanded the matter but had merely remarked that if challans evidencing deposit of service tax were produced, the amount already deposited may be adjusted against the demand. The Commissioner (Appeals) had upheld the order-in-original and rejected the appeal. The appellant's counsel had misunderstood these remarks as remanding the matter. The Tribunal found the impugned order correct and proper, dismissing the appeal.
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