2011 (5) TMI 103 - AT - Service Tax

Review - In view of the amendment to the law with effect from 19.8.2009 an Order-of-Revision passed under Section 84 of the Finance Act 1994 is out of the purview of the review by the Committee of Chief Commissioners - Hence the impugned Order-of-Review and the appeal filed pursuant to the said order are not valid in the eyes of law - Decided in the favour of the assessee

Summary

The Commissioner dropped proceedings under Section 84 of the Finance Act, 1994. The Department's appeal was rejected as the Committee of Chief Commissioners cannot review orders under Section 84 after an amendment in 2009.