https://www.taxtmi.com/caselaws?id=202319 After the amendment to the appellate provision, the Commissioner (Appeals) had no general power to remand the matter for quantification of liability and penalty, so that remand was not sustainable. On the fuller record, the Tribunal found that the materials raised unresolved questions on suppression, limitation, tax liability for the post-17.4.2006 period, and penalty, requiring fresh examination by the original authority. The earlier orders were therefore set aside and the matter was remanded for fresh adjudication, while service tax for the period before 17.4.2006 was confirmed as not payable. en-us Tue, 15 Feb 2011 00:00:00 +0530 Tue, 15 Mar 2011 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202319 After the amendment to the appellate provision, the Commissioner (Appeals) had no general power to remand the matter for quantification of liability and penalty, so that remand was not sustainable. On the fuller record, the Tribunal found that the materials raised unresolved questions on suppression, limitation, tax liability for the post-17.4.2006 period, and penalty, requiring fresh examination by the original authority. The earlier orders were therefore set aside and the matter was remanded for fresh adjudication, while service tax for the period before 17.4.2006 was confirmed as not payable. Case-Laws Service Tax Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202319