IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. STA No.11 of 2010 Date of Decision:- 4.5.2010 Commissioner of Central Excise, Commissionerate, Chandigarh-II ...Appellant Vs. M/s Kamla Dials & Devices Ltd. Haibatpur, Derabassi, Distt.Mohali. ...Respondent CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.Sanjeev Kaushik, Sr.Standing Counsel for the appellant. Ashutosh Mohunta, J. (oral) The revenue has impugned the order dated 29.4.2009 (Annexure A3) passed by the Customs, Excise & Service Tax Appellate Tribunal, vide which the order passed by the Commissioner (Appeals) was set aside and the case was remanded to the Appellate Authority to re-determine the matter relating to service tax. Learned counsel for the revenue relies on [2009] 13 STR 235. He submits that the assessee was liable to pay service tax on services received from overseas service providers even prior to 1.1.2005. A perusal of the impugned order (Annexure A3) shows that the Appellate Tribunal has remitted the matter back to the Appellate Authority to re-decide the same with regard to charging of service tax subsequent to 1.1.2005. As the matter has been remanded, therefore, the appellant can raise all the points as raised in this appeal before the Appellate Authority. Resultantly, we find no merit in this appeal and the same is dismissed. (Ashutosh Mohunta) Judge (Mehinder Singh Sullar) Judge 4.5.2010 AS