1998 (12) TMI 2 - AT - Service Tax

Service Tax Commissioner of Central Excise passed order of service tax maintainability Plea to the Appellate Tribunal against such order

Summary

The Commissioner of Central Excise confirmed Rs. 53,41,647/- as service tax under Section 73(a) of the Finance Act 1994. The Tribunal found the appeal not maintainable as the order was passed under Section 73, not appealable under Section 86(1) of the Act. Stay application and appeal rejected, papers to be returned to the appellants.