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2018 (7) TMI 1116 - CESTAT BANGALORERevision of orders by the Commissioner - Section 84 of Finance Act - power of Commissioner to review orders passed by the original authority in remand proceedings - Held that:- The impugned order passed by the Commissioner of Service Tax by exercising his revision power under Section 84 of the Act is not sustainable in view of the Division Bench decision of the Tribunal in the case of Vardhaman Fabrics Pvt. Ltd. [2017 (8) TMI 1228 - CESTAT NEW DELHI] wherein the Division Bench has held that the Commissioner does not have the power under Section 84 of the Finance Act to review the decision of the lower authority if the same is passed in pursuance of the remand order by the Commissioner (Appeals). Appeal allowed - decided in favor of appellant.
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