https://www.taxtmi.com/caselaws?id=335391 The Tribunal held in favor of the respondent, ruling that the Commissioner (Appeals) retained the authority to remand the matter in a service tax appeal under sub-section 4 of Section 85 of the Finance Act, 1994. The Tribunal distinguished this case from previous judgments under the Central Excise Act, emphasizing that the power of remand by the Commissioner (Appeals) was not restricted. Consequently, the Tribunal dismissed the department's appeal, upholding the order remanding the matter to the original adjudicating authority. en-us Fri, 07 Oct 2016 00:00:00 +0530 Thu, 01 Dec 2016 12:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335391 The Tribunal held in favor of the respondent, ruling that the Commissioner (Appeals) retained the authority to remand the matter in a service tax appeal under sub-section 4 of Section 85 of the Finance Act, 1994. The Tribunal distinguished this case from previous judgments under the Central Excise Act, emphasizing that the power of remand by the Commissioner (Appeals) was not restricted. Consequently, the Tribunal dismissed the department's appeal, upholding the order remanding the matter to the original adjudicating authority. Case-Laws Service Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335391