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2016 (12) TMI 1870 - CESTAT KOLKATALevy of penalty u/s. 76 of FA - entire amount of Service Tax paid along with interest, for the delayed period before issuance of the show cause notice - HELD THAT:- It is observed that the Order-in-Revision was issued on 26-4-2010. The revision powers of the jurisdictional Commissioner were done away with as per the substituted Section 84 of the Finance Act, 2009 w.e.f. 19-8-2009. Order-in-Revision passed by the Commissioner after 19-8-2009 is thus without jurisdiction and is set aside. Appeal allowed.
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