CST Vs. AVAIDS TECHNOVATORS PVT. LTD.

JUDGEMENT

(1.) BEING aggrieved with the order passed by the Commissioner (Appeals) vide which he has remanded the matter for re -quantification of the Service Tax, Revenue has filed the present appeal on the ground that the Commissioner (Appeals) has no powers to remand.

(2.) IT is brought to our notice by the ld. Advocate appearing on behalf of the Respondent that the provisions in the Central Excise Act, 1944 and Section 85 of the Finance Act 1994 are different and inasmuch as the issue involved in the present appeal relates to service tax, the appellate authority i.e. the Commissioner (Appeals) had the powers for remanding the matter. He draws our attention to Tribunal's decision in the case of CCE v. M/s Ramesh Enterprises reported in, 2011 TIOL 200 CESTAT MAD. and in the case of CST Delhi v. World Vision reported in : 2010 (20) STR 49 (Tri. -Del.). After going through the above decisions, we note that it stands decided by the Tribunal that Commissioner (Appeals) deciding appeal under service tax is not precluded from remanding the matter if he thinks fit. As such, by following the above decisions we find no merit in the Revenue's appeal and reject the same.