2018 (12) TMI 500 - AT - Service Tax

Maintainability of appeal - Jurisdiction - case of appellant is that the appeal is not maintainable before this Tribunal that the right forum is the revisionary authority - Held that - As per the cleared provision under Section 86 and first proviso to Section 35B(i) of the Finance Act, 1994, the revision application is maintainable before the revisionary authority - the appeal is not maintainable before this Tribunal - appeal dismissed being not maintainable.

Summary

The Appellate Tribunal CESTAT AHMEDABAD ruled that the appeal was not maintainable before the tribunal and should be filed with the revisionary authority, Government of India. The appeal was dismissed with liberty to file a revision application. The decision was based on the provisions of Section 86 and first proviso to Section 35B(i) of the Finance Act, 1994.