https://www.taxtmi.com/caselaws?id=460487 The Allahabad HC allowed the appeal, setting aside the Tribunal's order dated 04.02.2022 regarding service tax liability on agency commission from Maruti Udyog Ltd. The HC held that the Tribunal erred by relying on its own order dated 17.12.2015 which had not attained finality, as the same issue was pending fresh consideration before the Tribunal after remand by the court. The HC emphasized that Tribunal orders must achieve finality before being relied upon in subsequent decisions and that appeals involving common issues should be decided together following judicial discipline principles. en-us Mon, 08 Aug 2022 00:00:00 +0530 Tue, 28 Jan 2025 18:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460487 The Allahabad HC allowed the appeal, setting aside the Tribunal's order dated 04.02.2022 regarding service tax liability on agency commission from Maruti Udyog Ltd. The HC held that the Tribunal erred by relying on its own order dated 17.12.2015 which had not attained finality, as the same issue was pending fresh consideration before the Tribunal after remand by the court. The HC emphasized that Tribunal orders must achieve finality before being relied upon in subsequent decisions and that appeals involving common issues should be decided together following judicial discipline principles. Case-Laws Central Excise Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460487