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2010 (9) TMI 542 - AT - Service TaxRevision order - The adjudicating authority had imposed penalties - The assessees who challenged the same by filing appeal before the Commissioner (Appeals), who set aside the penalties - A show Cause Notice proposing revision of the order of the adjudicating authority was issued and Revision Order came to be passed , subsequent to the order of the Commissioner (Appeals) setting aside the penalties - Section 84(4), state that power of revision cannot be exercised in respect of any issue if an appeal is on such issue is pending before the Commissioner (Appeals) - The impugned order is bad in law as held by the Hon’ble High Court of Rajasthan in UOI v. Inani Carriers (2008 -TMI - 32322 - RAJASTHAN HIGH COURT) - Set aside the impugned order and allow the appeal.
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