Service Tax – Once the Committee of Commissioners accepted the Order-in-appeal, the question of reviewing the Order-in-Appeal does not arise

review of an Order-in-Appeal involves application of mind and that the mind of the Committee of Commissioner was exercised so as to accept the impugned Order-in-appeal, and hence the question of once again reviewing the Order-in-Appeal does not arise.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI

ST/COD/526/2010 and ST/692/2010

Arising out of Order-in-Appeal No. 106/2009 (M-ST) Dated: 24.12.2009
Passed by the Commissioner of Central

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