2018 (12) TMI 500

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..... nce Act, 1994, the revision application is maintainable before the revisionary authority - the appeal is not maintainable before this Tribunal - appeal dismissed being not maintainable. - Appeal No. ST/10105/2018-SM - A/12262/2018 - Dated:- 24-9-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Shri. S.J. Vyas (Advocate) For Respondent: Shri. G. Jha (A.R.) ORDER P .....

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..... to Section 35B(i) of the Finance Act, 1994 and the judgments given by this Tribunal in case of VODAPHONE MOBILE SERVICES LIMITED VS. COMMISSIONER OF SERVICE TAX, PUNE (Supra), the revision application is maintainable before the revisionary authority, however appeal is not maintainable before this Tribunal. 4. Accordingly, the appeal is dismissed as non maintainable with a liberty to the appella .....

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