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2015 (11) TMI 1179 - AT - Service TaxImposition of penalty - Power of Commissioner to review - Held that:- As per Section 84 though Commissioner has power of revision he/she did not have any revision power in respect of an issue, if appeal against such an issue was pending before Commissioner (A) during the relevant period. - revision order of the Commissioner in respect of demand of interest on the service tax and penalties imposed under Section 77 by the lower authority is not sustainable and is hereby declared contravening the provisions of law i.e., the then provisions of Section 84 of the Finance Act, 1994. However, the revision order of the Commissioner in respect of penalty under Section 76 of the Finance Act, 1994 is sustainable as this issue was not challenged by the appellant before Commissioner (A).
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