https://www.taxtmi.com/caselaws?id=343286 The Tribunal upheld the orders of the Commissioner (Appeals) and dismissed the Revenue's appeals, affirming the Commissioner (Appeals)' authority to remand matters back to the original adjudicating authority in Service Tax cases under Section 85(4) of the Finance Act, 1994. The decision was based on the distinction in wording between Section 85(4) and Section 35A of the Central Excise Act, emphasizing the broader discretion granted to the Commissioner (Appeals) in Service Tax matters. Previous decisions under the Central Excise Act were deemed inapplicable due to these statutory variances. en-us Thu, 29 Dec 2016 00:00:00 +0530 Mon, 22 May 2017 07:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343286 The Tribunal upheld the orders of the Commissioner (Appeals) and dismissed the Revenue's appeals, affirming the Commissioner (Appeals)' authority to remand matters back to the original adjudicating authority in Service Tax cases under Section 85(4) of the Finance Act, 1994. The decision was based on the distinction in wording between Section 85(4) and Section 35A of the Central Excise Act, emphasizing the broader discretion granted to the Commissioner (Appeals) in Service Tax matters. Previous decisions under the Central Excise Act were deemed inapplicable due to these statutory variances. Case-Laws Service Tax Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343286