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2016 (11) TMI 1231 - CESTAT NEW DELHIEnhancement of penalty under Section 76 of the Act - jurisdiction of Commissioner of Service Tax - Section 84 of Finance Act - the adjudication order was challenged before the learned Commissioner (Appeals) by the appellants and the appeal was pending before the learned Commissioner (Appeals) - Held that: - As per Section 84 (4) of the Finance Act, 1994 no order under this Section shall be passed by the Commissioner of Service Tax in respect of any issue if an appeal against such issue is pending before the Commissioner of Service Tax (Appeals) . On plain reading of the above said provisions it is clear that if the adjudication order has been challenged before the learned Commissioner (Appeals), the learned Commissioner of Service Tax seized his power to review the adjudication order. As appellant has challenged the leviability of penalty itself, therefore, question of enhancement of penalty does not arise - the Commissioner of Service Tax ceased to have this power to review the adjudication order under Section 84 of the Finance Act, 1994. Appeal allowed - decided in favor of appellant-assessee.
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