Appeals

CESTAT, New Delhi Bench

Eicher Motors Ltd.

v.

Commissioner of Central Excise, Indore

JUSTICE R.K. ABICHANDANI, PRESIDENT

AND C.N.B. NAIR, TECHNICAL MEMBER

STAY ORDER NO. S/557 OF 2006 - ST

FINAL ORDER NO. 394 OF 2006 - ST

SERVICE TAX STAY NO. 2706 OF 2006 IN

SERVICE TAX APPEAL NO. 488 OF 2006

December 6, 2006

Section 86 of the Finance Act, 1994 - Appeals to Appellate Tribunal - Service tax was demanded by revenue in respect of service allegedly rendered by assessee-appellant in terms of two agreements - However, proceedings before lower authorities took place without considering those agreements - Whether therefore, impugned order was to be set aside and case was to be remitted to original authority for fresh adjudication after taking into account those agreements - Held, yes [Para 2]