TMI Blog2016 (4) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri Vinod Awtani, Chartered Accountant, for the Respondent. ORDER [Order per : C.J. Mathew, Member (T)]. - This dispute that is placed before us is the outcome of Order-in-Original No. 03/STC-I/SKS/11-12, dated 30th June, 2011 of Commissioner of Service Tax-I, Mumbai dropping the notice for revision, under the erstwhile Section 84 of Finance Act, 1994, of the order of the adjudicating authority in the demand issued to M/s. Zee Entertainment Enterprises Ltd. 2. M/s. Zee Entertainment Enterprises Ltd. had, against payment, downloaded images, journals, photographs etc. from the website of M/s. Agency France Press (AFP) which, according to tax authorities, was availment of online information and database acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the eyes of law. Accordingly, the Department s appeal is rejected without going into the merits of the same. 5. It is the claim of Revenue that the order which was sought to be revised had been passed on 6th July, 2009 and taken up in revision proceedings within the time-limit prescribed in the erstwhile Section 84 of Finance Act, 1994. Hence, even though Section 86 did not, any longer, encompass revisionary orders, it was competent for the Committee of Chief Commissioners to review the impugned order and direct an appeal under Section 86 of Finance Act, 1994. 6. We have perused the decision of the Tribunal in TA Pai Management Institute v. Commissioner of Central Excise, Mangalore [2013 (29) S.T.R. 577 (Tri.-Bang.)] holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nary proceedings (date of issue of revisionary show cause notice) and not by the law which prevailed on the date of decision by the revisionary authority or on the date of filing of the appeal against such decision. It would follow that the right of appeal in these cases has to be ascertained with reference to the provisions of Section 86 of the Finance Act as it stood on the date of issue of the revisionary show cause notice. It is not in dispute that, in each of these cases, the appellate remedy was available to the assessee under Section 86 of the Finance Act on the date of issue of the revisionary show cause notice. Therefore the revisionary orders passed by the Commissioners under the erstwhile Section 84 of the Finance Act, 1994 could ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
