No power to Single member bench to hear appeal in matter involving classification of services for levy of service tax

CESTAT, NEW DELHI BENCH Career Infosystems Ltd. Versus Commissioner of Central Excise, Jaipur-I FINAL ORDER NO. 55330 OF 2013 APPEAL NO. ST/522/2008-CU (DB) Date of pronouncement:  14.01.2013 ORDER D.N. Panda, Judicial Member Appellant’s grievance is that when the department first proceeded against the appellant to adjudicate that “Commercial Coaching Service” was provided by it and fees collected before 1.7.2003 is taxable that being related to service meant to be provided, the appellant went in appeal before learned Commissioner (Appeals) challenging the ...