Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Securitrans India (P) Ltd. Versus C.S.T. Delhi

2016 (12) TMI 854 - CESTAT NEW DELHI

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 Section further empowers the Commissioner to pas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed 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 Delhi, in which he upheld the demand of Servic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(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 passed by the Additional Commissioner to the ex .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion 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 Notice i.e. 23.03.2010, the Commissioner did n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version