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M/s Institute of Chartered Financial Analysts of India Versus CCE, Jaipur

Enhancement 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 pendin .....

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cation order under Section 84 of the Finance Act, 1994. - Appeal allowed - decided in favor of appellant-assessee. - Service Tax Appeal No. 958 of 2010 - Final Order No. 55140/2016 - Dated:- 15-11-2016 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Manish Gaur, Advocate for the Appellant Shri Sanjay Jain, Authorized Representative (DR) for the Respondent ORDER Per Ashok Jindal The appellant has filed an appeal against the impugned order wherein the C .....

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e Commissioner of Service Tax exercise his power under Section 84 of Finance Act and review the adjudication order for enhancement of penalty under Section 76 of the Act. The penalty was enhanced. Aggrieved from the said order appellant is before us. 2. The learned Counsel for the appellant submits that the learned Commissioner of Service Tax have no power under Section 84 of the Act to review the order as there is an appeal against the adjudication order is pending before the learned Commission .....

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ls) to decide. In that circumstances, the impugned order is to be upheld. 4. Heard the parties. 5. On careful consideration of the submissions made by both the sides, the facts are admitted that the adjudication order was challenged before the learned Commissioner (Appeals) by the appellants and the appeal was pending before the learned Commissioner (Appeals). 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 .....

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udgment of Hon ble High Court of Punjab & Haryana in the case of CCE vs. Shiva Builders (supra), the Hon ble High Court has observed as under :- 2. The assessee is a builder and is covered by the provisions relating to levy of service tax under the Finance Act, 1994. A Show Cause Notice was issued alleging evasion of service tax and for levy of penalty and thereafter, Order-in- Original dated 13-6-2008 was passed against the assessee. The assessee filed an appeal which was allowed only in re .....

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nt with the revenue s submission, when we find that revenue did not wait to initiate suo-moto revision proceedings after examination of the appellate order passed by the ld. Commissioner (Appeals). Within two months of passing of the order by the appellate authority on 16-6-2009, while first appellate order was passed on 16-4-2009. Similar such cases are coming before us frequently. It is embarrassing for us to declare exercise of jurisdiction by one Commissioner is bad and by the other good. Bu .....

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High Court referred in the order of the Tribunal is Union of India v. Inani Carriers - 2009 (13) S.T.R. 230 (Raj.). 5. We are unable to accept the submission. Section 84 of the Finance Act, 1994 to the extent relevant is as under :- (1) The Commissioner of Central Excise may call for records of a proceeding under this chapter which has been taken by the subordinate to him and may make such inquiry or cause such inquiry to be made and subject to the provisions of this chapter, pass such order th .....

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