https://www.taxtmi.com/caselaws?id=337632 The Tribunal upheld the Commissioner (Appeals)' decision to direct re-examination and remand the issue regarding service tax payable by the respondent. It clarified that the Commissioner (Appeals) had the authority to remand the matter and set aside the penalty under section 76. The Tribunal dismissed the department's appeals, emphasizing the legal provisions on remand powers, penalties under sections 76 and 78, and the monetary limit for appeal consideration. The decision was based on precedents and legal principles, concluding the matter comprehensively. en-us Fri, 09 Dec 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337632 The Tribunal upheld the Commissioner (Appeals)' decision to direct re-examination and remand the issue regarding service tax payable by the respondent. It clarified that the Commissioner (Appeals) had the authority to remand the matter and set aside the penalty under section 76. The Tribunal dismissed the department's appeals, emphasizing the legal provisions on remand powers, penalties under sections 76 and 78, and the monetary limit for appeal consideration. The decision was based on precedents and legal principles, concluding the matter comprehensively. Case-Laws Service Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337632