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TMI Blog2016 (12) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the Commissioner. It empowered Commissioner to call for the records of any proceeding in which an adjudicating authority subordinate to him has passed a decision or order. The Section further empowers the Commissioner to pass orders in revision after due process of law. However, it is seen that such revision powers had been replaced by the power to review w.e.f. 19.08.2009. The Show Cause N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax, New Delhi, in which he upheld the demand of Service Tax made by the Additional Commissioner. In addition, he also imposed penalty of an equal amount under Section 78 as well as a penalty of ₹ 5,000/- under Section 77. The facts leading to the impugned order are that the appellant is engaged in providing services classified under Business Auxiliary Service (BAS), which involve the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Order imposing penalties under Section 77 and Section 78 of the Act. The present appeal challenges this order mainly on the ground of jurisdiction. 2. I have heard Shri Abhash Mishra, ld. advocate appearing for the appellant and Shri Saini, learned Departmental Representative for the department. 3. The submission of Ld. Advocate on the question of jurisdiction is that Section 84 of the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the Show Cause Notice for initiating proceedings has also been issued within a period of 2 years as mandated by Section 84 before its amendment and consequently the order passed by Commissioner is valid in terms of jurisdiction. 5. Heard both sides and perused the records. A reference to Finance (No. 2) Act, 2009 reveals that Section 84 of the Finance Act, 1994 has been substituted w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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