Order of Commissioner (Appeals) remitting back case for verification or quantification is not a remand order

CESTAT, BANGALORE BENCH Commissioner of Service Tax, Bangalore Versus Akamai Technologies India (P.) Ltd. FINAL ORDER NO. 461 OF 2012 APPEAL NO. st/2370 OF 2010 JULY 13, 2012 JUDGMENT 1. This an appeal filed by the department against the Order-in-Appeal No. 270/2010 dated 4.8.2010, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. Heard both sides. 3. The relevant facts, in brief, are that the respondents are 100% E.O.U. engaged in providing “Information Technology Software Service” and “Business Auxiliary Service” and are paying ...