9911796707
TMI Blog2011 (6) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : D.N. Panda, Member (J)]. - There is only 8 days delay in filing the appeal. The reason for delay explained appears to be reasonable for which delay so made is condoned and Misc. application for condonation of delay is allowed. 2. This appeal is against levy of service tax demand of Rs. 82,251/- imposed by learned Commissioner in exercise of power under Section 84 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority found that adjudication order was prejudicial to interest of Revenue because service provided by the appellant was taxable under the category of commercial or industrial construction service. He also held so in the order passed on 21-7-2010. With aforesaid factual grounds appeal came before this Tribunal. 4. Learned Counsel appearing for the appellant submits that more than one number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raising the service tax demand of Rs. 82,251/- and penalty under Sections 76 & 78 of the Act was also imposed. We have perused the show cause notice referred to above issued for adjudication. Show cause notice listed different services provided by the appellant in second para thereof. We have also examined contents of annexure appearing at page 29 of appeal folder. That page only indicates about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o review the show cause notice itself usurping the power of the original authority. Revisionary power is only exercisable when an order causing prejudice to interest of Revenue comes up. Matter arising on the basis of SCN only can be reviewed in revisionary jurisdiction. 10. In view of the aforesaid observations, it is not possible to upheld the order passed by the Revisionary authority and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
