Service Tax – Cestat New Delhi: Issue of Order passed on a matter beyond SCN – Held that SCN under section 73(1) cannot be issued by Commissioner (Appeals) when he is hearing an appeal - The Commissioner (Appeals) cannot assume to himself all the powers conferred under various sections of the Finance Act, only for the reason that he can ‘pass such order, as he thinks fit’ – Appeal allowed [Order attached]

07-Jan-2023 22:22:02