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2009 (8) TMI 618

..... the appellant thus appeal dismissed. Revenue again filed a cross objection against this order on the ground of jurisdiction of bench. In this case (Tri-Del) held that single member bench not to be burdened with rehearing and disposal thus the cross objection becomes infructuous. - ST/389/2007 - ST/254/2009(PB), - 17-8-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Cross Objectio .....

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..... Finance Act, 1994. 3. Heard both sides and perused the record. 4. Learned Commissioner has noticed in para 2(b) of the order-in appeal that the appellant had voluntarily applied for service tax registration on 18-6-99 and also paid service tax for the services provided. When the appellant conceded that he is not a commercial concern, he informed the authority on 22-11-2005 that the appellant is no .....

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..... o evade service tax by the respondents we dismiss the appeal of Revenue. 6. When the order was at the completion stage of dictation, learned DR points out that this case shall be under the jurisdiction of Single Member Bench. Since we have examined the matter as above and applied our mind and completed our exercise, we do not feel it necessary to again burden a Single Member Bench for rehearing an .....

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