2015 (10) TMI 2505 - AT - Service Tax

Seeking modification of order - rejected by lower authority as they had no power conferred under the provisions of Finance Act, 1994 to review his own order - Held that - the impugned order passed by the ld. Commissioner (Appeals) rejecting the assessee s appeal is in the circumstances impeccable and warrants no appellate interference. - Decided against the appellant

Summary

Issues:
- Appeal against service tax demand confirmation
- Rejection of appeal by Commissioner (Appeals)
- Failure to comply with pre-deposit order
- Lack of power to review order under Finance Act, 1994

Analysis:
1. The appellant filed an appeal against the order confirming a service tax demand of Rs. 10,00,698 along with interest and penalties for providing construction services during 2007-08 and 2008-09. The appeal was rejected by the Commissioner (Appeals) on the grounds of non-compliance with a pre-deposit order of Rs. 5 lakhs issued on 15.07.2013. The appellant's failure to adhere to the pre-deposit requirement was acknowledged, and a subsequent request for modification of the order was also denied due to the lack of authority granted under the Finance Act, 1994 for the lower Authority to review its own decision.

2. The impugned order by the Commissioner (Appeals) was considered flawless, leading to the rejection of the appellant's appeal. The Tribunal disposed of the appeal on merits during the application for waiver of pre-deposit and stay, citing the issue at hand to be of a narrow scope. The rejection of the appeal was upheld without imposing any costs on the appellant. The decision was based on the appellant's failure to comply with the pre-deposit order and the absence of legal provisions allowing for a review of the order by the lower Authority under the Finance Act, 1994.