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2021 (11) TMI 17 - AT - Service TaxJurisdiction - revisionary powers of Commissioner under section 84 of the Finance Act, 1994 - If the Commissioner at the time of passing the order had enjoyed the Revisionary powers or not? - HELD THAT:- Section 84 of Finance Act was substituted on 19.08.2009. The powers of Commissioner for Revision of orders was done away at the effect from 19.08.2009. Tribunal in the case of has held that no Order in Revision can be passed. In the instant case powers of Revision has been exercised on 06/12/2010 whereas the power of revision under section 84 was withdrawn from 19.08.2009. Appeal allowed - decided in favor of appellant.
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