2017 (1) TMI 712

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....ent. [Order per: Sulekha Beevi, C.S.] 1. The issue involved in all the three appeals being the same are heard together and are disposed by this common order. 2. The department has filed the present appeal challenging the order passed by the Commissioner (Appeals) who directed the adjudicating authority to re-examine and quantify the service tax payable by respondent. The penalty imposed under s....

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....he Finance Act, makes it clear that the said provision does not prohibit the Commissioner (Appeals) from passing an order of remand of the matter. The said issue has been decided by the judgment passed in the case of Commissioner Vs Associated Hotels [2015 (37) STR 723 (Guj)]. Following the same, I am of the view that there is no infirmity in the order passed by the Commissioner (Appeals) in direc....