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2016 (12) TMI 854 - CESTAT NEW DELHI

2016 (12) TMI 854 - CESTAT NEW DELHI - TMI - Jurisdiction - power of Commissioner - Held that: - A reference to Finance (No. 2) Act, 2009 reveals that Section 84 of the Finance Act, 1994 has been substituted w.e.f 19.08.2009. It is a fact that till the date of substitution, Section 84 provided the powers of revision to the Commissioner. It empowered Commissioner to call for the records of any proceeding in which an adjudicating authority subordinate to him has passed a decision or order. The Sec .....

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ng the Show Cause Notice and hence the Impugned Order has been passed without Jurisdiction - appeal allowed - decided in favor of appellant. - Appeal No.ST/1265/2010-Cus[SM] - FINAL ORDER No.55576/2016-CU(SM) - Dated:- 29-11-2016 - Shri V. Padmanabhan, Member (Technical) Shri Abhash Mishra, Advocate for the Applicants Shri Saini, DR for the Respondent Per V. Padmanabhan: The present appeal has been filed against the Order-In-Revision dated 10.06.2010 passed by the Commissioner Service Tax, New D .....

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classified under Business Auxiliary Services (BAS) under Section 65(19) of the Finance Act, 1994. After issue of Show Cause Notice, the Additional Commissioner passed the order in Original dated 11.06.2008 in which service tax demand to the extent of ₹ 8,46,975/- was confirmed along with an order to pay interest. However, no penalty was imposed in this order. The ld. Commissioner of Service Tax issued a Show Cause Notice under Section 84 of the Finance Act proposing to revise the order pa .....

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of Ld. Advocate on the question of jurisdiction is that Section 84 of the Finance Act, 1994 was amended by the Finance (No. 2) Act, 2009. As per this amendment the powers of revision granted to the Commissioner in respect of Service Tax matters was done away with and Commissioner was empowered to review the orders passed by the authorities below him and to direct them to file an appeal to the Commissioner (Appeals). The submission of the ld. Advocate is that on the date of issue of Show Cause N .....

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