2011 (5) TMI 545 - AT - Service Tax

Order-of-Revision - reviewing power of the Committee of Chief Commissioners questioned - Section 84 of the Finance Act 1994 - Held that - In view of the amendment to the law with effect from 19.8.2009 an Order-of-Revision passed under Section 84 of the Finance Act 1994 is out of the purview of the review by the Committee of Chief Commissioners hence the impugned Order-of-Review and the appeal filed pursuant to the said order are not valid in the eyes of law - Accordingly the Department s appeal is rejected

Summary

The Appellate Tribunal CESTAT, Chennai rejected the Department's appeal as the Order-of-Revision under Section 84 of the Finance Act, 1994 is not within the purview of review by the Committee of Chief Commissioners due to an amendment in the law from 19.8.2009. The appeal was filed based on an invalid order.