TaxTMI 
TaxTMI 
2026 (6) TMI 526
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....ppeal. The copy of instructions dated 22.08.2019 which prescribes the pecuniary limit for any appeal to be filed by the department is referred. It is mentioned that for any appeal before this Tribunal, the pecuniary limit is Rs.50 lakhs. However, the disputed amount in the present appeal is less than 50 lakhs (Rs.31,71,113/-). The appeal is prayed to be disposed of as being not maintainable. 2. At this stage learned Departmental Representative has placed on record the communication received from the concerned commissionerate dated 24.11.2025 vide which the emphasis has been laid on clause 4 of the aforementioned instructions dated 22.08.2019, which reads as follows: "6. Further, Instruction F.No. 390/Misc./116/2017-JC, dated 22.....
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....al, on merits thereof, has now put at rest by Hon'ble Apex Court vide its decision in the case titled as All India Haj Umrah Tour Organizer Association Mumbai Vs. Union of India reported as 2022 (63) GSTL 129 (SC). With these submissions, learned Departmental Representative has impressed upon that the order of Commissioner (Appeals) remanding back the matter to the adjudicating authority is liable to be set aside. Appeal is accordingly prayed to be allowed. 5. While rebutting these submissions, learned counsel for the appellant has mentioned that Commissioner (Appeals) while dealing with the appeals of service tax is competent to remand the matter to the original adjudicating authority in terms of Section 85(4) of the Finance Act, 1994. ....
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....otice was initially adjudicated vide Order-in-Orginal No. 04/2019-20 dated 29.08.2019. The original adjudicating while relying upon the decision of this Tribunal in the case of Cox & Kings India Ltd.Vs. Commissioner of Service Tax, New Delhi reported as 2014 (035) STR 0817 (Tri.Del.) had dropped the demand proposed under the show cause notice. The allegations of suppression were also set aside. The appeal was filed against the said order before Commissioner (Appeals), who vide the Order-in-Appeal No. 118-ST/2019 dated 24.06.2020 has remanded the matter back to the original adjudicating authority directing to examine the issue in terms of the Circular No. 117/11/2009 dated 30.10.2009 in context of the Place of Provisions Rules 2012 and in th....
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....oper, confirming, modifying or annulling the order appealed against, sub-section (4) of Section 85 states that the Commissioner (Appeals) shall hear and determine the appeal and subject to the provisions of this chapter, pass such orders as he thinks fit and such order may include an order enhancing the Service tax, interest or penalty. Thus while Section 35A(3) specifically mentions the type of order which can be passed by the Commissioner (Appeals) i.e. order confirmed, modifying or annulling the order or the decision appealed against, sub-section (4) of Section 85 provides that Commissioner (Appeals) can pass such order as he thinks fit and such order may include an order enhancing the Service tax, interest or penalty. Thus the order whi....