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TMI Blog2011 (6) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ng services and Service Tax demand for the period 16.6.2005 to 23.7.2007 with interest was confirmed against the appellant and penalty equal to Service Tax demanded was imposed under Section 78 of the Finance Act, 1994 and further, penalty was also imposed under Section 77 of Finance Act, 1994. Appellant filed an appeal before Commissioner (A), the outcome of which is not known. However, meanwhile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order in revision passed by the learned Commissioner is in excess of the jurisdiction and may be set aside. 3. On the other hand the learned DR submitted that the order was passed on 23.3.2009 and the review under Section 84 of the Finance Act, 1994 could have been done within a period of 2 years and therefore, action of the Commissioner was in accordance with law. Further, he also submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax itself was leviable or not. If Commissioner (A) were to take a decision that Service Tax itself was not leviable, then the question of imposition of penalty under Section 76 also would not arise. In these circumstances, the Tribunal took a view that the order of the Commissioner was premature and accordingly, the order was set aside and the matter was remanded with a direction to take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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