https://www.taxtmi.com/caselaws?id=205301 The Tribunal upheld the decision of the Commissioner (Appeals) to remand a service tax case for a fresh decision, emphasizing the Commissioner's authority under Section 85 of the Finance Act, 1994 to pass remand orders when necessary. It was clarified that Section 35A of the Central Excise Act, 1944 does not apply to service tax cases under the Finance Act, 1994. The Tribunal rejected the Revenue's appeal, affirming the Commissioner (Appeals)' power to ensure justice through remand orders in service tax matters. en-us Mon, 13 Dec 2010 00:00:00 +0530 Fri, 13 May 2016 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205301 The Tribunal upheld the decision of the Commissioner (Appeals) to remand a service tax case for a fresh decision, emphasizing the Commissioner's authority under Section 85 of the Finance Act, 1994 to pass remand orders when necessary. It was clarified that Section 35A of the Central Excise Act, 1944 does not apply to service tax cases under the Finance Act, 1994. The Tribunal rejected the Revenue's appeal, affirming the Commissioner (Appeals)' power to ensure justice through remand orders in service tax matters. Case-Laws Service Tax Mon, 13 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205301