Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1138 - AT - Service TaxValidity of Deputy Commissioner and Commissioner (Appeals) order - Doctrine of Merger - jurisdiction of the same to adjudicate a demand notice involving the amount more than ₹ 5,00,000/- - all the services covered by the impugned order became taxable services only from 16.6.2005 by virtue of Finance Act, 2005 which introduced new services in relation to survey and map making services - ignorance of legal principles of Doctrine of Merger - Held that:- the Deputy Commissioner lacks jurisdiction to pass the order and all the proceedings before him is void ab initio. Secondly, the order passed by the Deputy Commissioner is also bad in law as he did not have the pecuniary jurisdiction to pass adjudication order at the relevant time which is clear from the Board s circular dated 1.10.2003. Further, we also find that by Doctrine of Merger, the order passed by the Deputy Commissioner no longer survive and therefore, to review an order which does not exist in law is not permitted by law, more so when review order is passed much after order passed by the Commissioner (Appeals). We also find that the Department has also filed appeal against the Order-in-Appeal. In view of these facts and circumstances, we are of the considered opinion that the impugned order is bad in law and we set aside the same. - Decided in favour of appellant
|