https://www.taxtmi.com/caselaws?id=792030 Commissioner (Appeals) has power to remand a service tax matter for verification where the appellate power under Section 85(4) of the Finance Act, 1994 authorises him to pass such orders as he thinks fit. The accompanying procedural provision in Section 85(5) does not curtail that substantive authority, and the wording differs from Section 35A(3) of the Central Excise Act, 1944. The effect is that remand is available in appropriate service tax proceedings, and the revenue appeal fails. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792030 Commissioner (Appeals) has power to remand a service tax matter for verification where the appellate power under Section 85(4) of the Finance Act, 1994 authorises him to pass such orders as he thinks fit. The accompanying procedural provision in Section 85(5) does not curtail that substantive authority, and the wording differs from Section 35A(3) of the Central Excise Act, 1944. The effect is that remand is available in appropriate service tax proceedings, and the revenue appeal fails. Case-Laws Service Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792030