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2015 (10) TMI 115 - AT - Service TaxPenalty u/s 75A, 76 and 77 - Revisional jurisdiction u/s 84 - Held that:- There was no adjudication order available for exercise of revisional powers under Section 84 of the Act. Though the revision was proposed as against non-imposition of penalty in the primary adjudication order, which is an aspect distinct from the issues on which the assessee had preferred an appeal before the appellate Commissioner, in view of setting aside of the primary adjudication order by the appellate order dated 26.5.2008, there was no order available for exercising revisional jurisdiction, on or after 26.5.2008. - Imougned order is unsustainable - Decided in favour of assessee.
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