https://www.taxtmi.com/caselaws?id=217745 The Tribunal allowed the appeal by remanding the case to the original authority for de novo adjudication. The Commissioner (Appeals) lacked the power of remand but provided valid reasons for sending the case back. Additional evidence, including a relevant agreement on repairs and maintenance of immovable property, was permitted for consideration. The dispute over the tax liability for these services pre and post a specific date was crucial. The original authority was directed to reconsider all ancillary issues and provide a detailed order after allowing the assessee a fair opportunity to present evidence and be heard. en-us Wed, 25 Jan 2012 00:00:00 +0530 Tue, 22 Jan 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217745 The Tribunal allowed the appeal by remanding the case to the original authority for de novo adjudication. The Commissioner (Appeals) lacked the power of remand but provided valid reasons for sending the case back. Additional evidence, including a relevant agreement on repairs and maintenance of immovable property, was permitted for consideration. The dispute over the tax liability for these services pre and post a specific date was crucial. The original authority was directed to reconsider all ancillary issues and provide a detailed order after allowing the assessee a fair opportunity to present evidence and be heard. Case-Laws Service Tax Wed, 25 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217745