1994 (11) TMI 408 - HC - Service Tax

Summary

The High Court of Andhra Pradesh dismissed three revision petitions related to a common order of the Tribunal dated January 15, 1986. The Court held that the benefit of G.O. Ms. No. 88, dated January 28, 1977, applied to the assessee even though it was not a dealer in Andhra Pradesh. The Court also ruled that the revisional authority could only revise an order based on grounds mentioned in the show cause notice. The Tribunal rejected the Government's contentions, and the revisions were dismissed with no costs.