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2010 (1) TMI 450 - AT - Service TaxRevision of order by Commissioner - the appellant herein had availed benefit of abatement of 75 per cent of the value of the GTA services. The adjudicating authority confirmed the differential duty raised on such abatement availed by the appellant. Aggrieved by such an order, the appellant preferred an appeal before the ld. Commissioner (Appeals). During the pendency of such an appeal, ld. Commissioner, as a revisionary authority, issued a show-cause notice, as per provisions of section 84 of the Finance Act, 1994. Held that - Commissioner could not have proceeded in reviewing said order in original and therefore, impugned order liable to set aside.
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