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2016 (12) TMI 854 - AT - Service TaxJurisdiction - power of Commissioner - Held that: - A reference to Finance (No. 2) Act, 2009 reveals that Section 84 of the Finance Act, 1994 has been substituted w.e.f 19.08.2009. It is a fact that till the date of substitution, Section 84 provided the powers of revision to the Commissioner. It empowered Commissioner to call for the records of any proceeding in which an adjudicating authority subordinate to him has passed a decision or order. The Section further empowers the Commissioner to pass orders in revision after due process of law. However, it is seen that such revision powers had been replaced by the power to review w.e.f. 19.08.2009. The Show Cause Notice has been issued under the erstwhile Section 84 on 23.03.2010. On such date the Commissioner did not enjoy the powers of revision inasmuch as the Section 84 has been replaced on 19.08.2009. Consequently, I find that the Commissioner did not enjoy the powers of revision while issuing the Show Cause Notice and hence the Impugned Order has been passed without Jurisdiction - appeal allowed - decided in favor of appellant.
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