2010 (4) TMI 402 - AT - Service Tax

Limitation- Revision Order- the impugned orders were signed by the original authority on 26.4.2007 though the order is dated 30.10.2007. Review order has been passed on 28.10.2009. The appellants submit that the impugned order has been passed in contravention of provision of Section 84(5). Held that- impugned order passed after expiry of two years and hence set aside.

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal citing contravention of Section 84(5) of the Finance Act, 1994, as the impugned order was passed after the two-year limit. The order was set aside, and the appeal was allowed. Stay application was also disposed of.