Tribunal's decisions binding on lower authorities

CA URVASHI PORWAL

Brief of the Case

In the case of K.R.S. Enterprises (P.) Ltd. VS. Commissioner of Service Tax, Bangalore,it was held that the Tribunal’s decisions are binding on the lower authorities and cannot be ignored on the sole ground that the Revenue may prefer to file appeal against the same before the higher authorities until and unless the same is set aside by a higher forum.

Facts of the Case

Please become a Premium member. If you are already a Premium member, login here to access the full content.