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Service Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Authorization by committee of commissioner - appeal before ...


Commissioners Must Ensure Thorough Review and Justification Before Appealing Revenue Orders to Avoid Dismissal.

February 10, 2012

Case Laws     Service Tax     AT

Authorization by committee of commissioner - appeal before tribunal - The intent and spirit of the law is that the committee has to thread bare examine the issues/points which has caused prejudice to the interest of Revenue and with proper reason shall come to a conclusion that the order appealed is neither legal or proper for which remedy of appeal by Revenue is to be sought. Unless such process known to law is followed, we shall have no hesitation to dismiss the appeal of Revenue.... - AT

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