Service tax – Consequent to amendment of Section 35A (3) w.e.f. 11.05.01, Commissioner (A) has no powers of remand

It is settled legal position that consequent to amendment of Section 35A (3) w.e.f. 11.05.01, Commissioner (A) has no powers of remand. Therefore, the order of the Commissioner (A) requires to be set aside.

 It is not known as to why the Assistant Commissioner chose not to give a personal hearing which is a clear violation of Principles of Natural Justice. The original authority has shown total disregard for the principles of natural justice in not granting personal hearing before passing the adjudication order

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