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2015 (4) TMI 1039 - AT - Service TaxValidity of revision order u/s 84 - Demand of Service tax - penalty under Sections 76, 77 and 78 - Benefit of Section 80 - Jurisdiction of revisional authority - Held that:- On the date of issue of show cause notice for revision, the assessee’s appeal against the same order-in-original dated 15.02.2007 was pending before the Commissioner (Appeals) and therefore as per Section 84(4) quoted above, the said order-in-original could not have been taken up for passing the revision order. Further, the Commissioner (Appeals) issued the order-in-appeal on 03.04.2008 and consequently the order-in-original dated 15.02.2007 got merged in the said order-in-appeal dated 03.04.2008 and so on the date of issue of the revisionary order dated 23.01.2009, there was no order-in-original in existence which could be thus revised in terms of Section 84 of the Finance Act, 1994. - it is evident that the order of revision has been issued without jurisdiction - Decided in favour of assessee.
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