2012 (8) TMI 204 - AT - Service Tax

Maintainability of appeal Held that - no provision for appeal to Tribunal against an order passed by the Commissioner of Service Tax under Section 84 of the Finance Act, 1994 as a revisionary authority after the amendment brought to Section 86 of the said Act w.e.f. 19/08/2009 under the Finance (No.2) Act, 2009. Appeal is rejected as not maintainable.

Summary

The Appellate Tribunal CESTAT, Bangalore rejected an appeal against an order by the Commissioner of Service Tax, stating that there is no provision for appeal to the Tribunal after an amendment to Section 86 of the Finance Act, 1994. The impugned order was passed after the effective date of the amendment. The appeal was rejected as not maintainable, and the stay application was also dismissed.