https://www.taxtmi.com/caselaws?id=365343 After the amendment to Section 35A, the Commissioner (Appeals) no longer has power to remand a service tax matter for fresh adjudication, but may make further inquiry before deciding the appeal. Where relevant documents on the nature of services were not before the appellate authority, he was required to determine the classification and tax liability himself rather than send the matter back. The Tribunal also noted the relevance of the partial reverse charge notifications for manpower supply and works contract services. The remand order was therefore held unsustainable and set aside, with the dispute left for reconsideration on the material produced before the Commissioner (Appeals). en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 30 Aug 2018 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365343 After the amendment to Section 35A, the Commissioner (Appeals) no longer has power to remand a service tax matter for fresh adjudication, but may make further inquiry before deciding the appeal. Where relevant documents on the nature of services were not before the appellate authority, he was required to determine the classification and tax liability himself rather than send the matter back. The Tribunal also noted the relevance of the partial reverse charge notifications for manpower supply and works contract services. The remand order was therefore held unsustainable and set aside, with the dispute left for reconsideration on the material produced before the Commissioner (Appeals). Case-Laws Service Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365343