TaxTMI 
TaxTMI 
2010 (12) TMI 551
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....Advocate, Amicus Curiae. [Order] . - The respondents are not present. There is also no adjournment request. However, the cross objection filed by the respondents is taken on record. Heard the learned SDR and Shri M. Kannan, learned advocate appearing as amicus curiae in respect of this appeal filed by the department against the order of the Commissioner (Appeals), under which he has annulled the....
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....a matter relating to service tax under the Finance Act, 1994. Firstly, Section 35A of the Central Excise Act, 1944 has not been made applicable to service tax matters under Section 83 of the Finance Act, 1994. It is important to note in this regard that non-inclusion of Section 35A of the Central Excise Act, 1944 under Section 83 of the Finance Act, 1994 is deliberate. Therefore, the reference to ....
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....of showing cause against such enhancement." 4. It is clear from the provisions under sub-section (4) of Section 85 that the Commissioner (Appeals) is not precluded from passing a remand order if he thinks fit to pass such order. In the instant case, where the principles of natural justice were not followed by the original authority, the Commissioner (Appeals) had two choices before him : (i)....
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.... of tax and levy of interest and penalty. As such, the appeal filed by the Revenue is without any basis and, therefore, the same is rejected. Consequently, the cross objection filed by the Respondents stands disposed of. 5. Before parting with the case, I note that another Bench of the Tribunal in the case of Commissioner of Service Tax, Delhi v. World Vision [2010 (20) S.T.R. 49 (Tri.-Del.)....