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TMI Blog2017 (7) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent ORDER Per Ms. Sulekha Beevi C.S. The above appeal is filed by the appellant being aggrieved by the order passed by the Commissioner of Service Tax under section 84 of the Finance Act, 1994. 2. The appellants are engaged in providing general sales agency service to various international airlines. A show cause notice was issued proposing to demand service tax under "Business Auxilia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeded with the show cause notice and confirmed the demand of service tax to the tune of Rs. 46,90,610/-which had been set aside by the adjudicating authority on the ground of limitation. Hence this appeal. 4. On behalf of the appellant, learned counsel Shri S. Muthu Venkataraman submitted that the show cause notice under section 84 of the Finance Act, 1994 invoking the revisionary powers has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. 5. The learned AR Shri S. Govindarajan, reiterated the findings of the revisionary authority. 6. We have heard both sides and perused the records. 7. On perusal of sub-section (4) of section 84, it is clearly stated that no order under the said section shall be passed by the Commissioner in respect of any issue if an appeal against such issue is pending before the Commissioner (Appeals). By ..... X X X X Extracts X X X X X X X X Extracts X X X X
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