2012 (10) TMI 683

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.... Judicial Member - This application filed by the Department (appellant) seeks stay of operation of the impugned order wherein the learned Commissioner (Appeals) gathered documentary evidence from the assessee and remanded the case to the lower authority for fresh adjudication. The main ground raised in this appeal of the Department is that the lower appellate authority did not have the power of re....

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....e service recipient in respect of "Repair and Maintenance of Immovable Property". The appellate authority deemed it fit to remand the case to the original authority for fresh consideration of the issue, Hence the impugned order. 2. The learned Additional Commissioner (AR) submits that the Commissioner (Appeals) did not have the power of remand and hence could not have passed such an order. In t....

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....rity. It further appears that the repairs and maintenance of immovable property became taxable only w.e.f. 01/05/2006 and that the assessee opposed demand of service tax on this service for the period prior to the said date. Apparently, the learned Commissioner (Appeals) wanted this contention to be considered by the original authority. Though the Commissioner (Appeals) did not have the power of r....