https://www.taxtmi.com/caselaws?id=77959 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)'s decision to remand the matter in the Service tax case. The Tribunal found that the provisions of Section 85 of the Finance Act, 1994, governing Service tax appeals, grant the Commissioner (Appeals) broader powers, including the authority to remand matters, distinguishing it from Section 35A(3) of the Central Excise Act, 1944. The Tribunal concluded that the judgments cited by the Revenue, based on the Central Excise Act, were not applicable to Service tax cases, leading to the dismissal of the appeal. en-us Tue, 17 Nov 2009 00:00:00 +0530 Thu, 08 May 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77959 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)'s decision to remand the matter in the Service tax case. The Tribunal found that the provisions of Section 85 of the Finance Act, 1994, governing Service tax appeals, grant the Commissioner (Appeals) broader powers, including the authority to remand matters, distinguishing it from Section 35A(3) of the Central Excise Act, 1944. The Tribunal concluded that the judgments cited by the Revenue, based on the Central Excise Act, were not applicable to Service tax cases, leading to the dismissal of the appeal. Case-Laws Service Tax Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77959