Service tax – Exercise of revisional jurisdiction u/s. 84(4) when appeal preferred was not permissible

Even higher liability of the assessee had to be treated to be in issue before the Commissioner (Appeals). Thus, exercise of revisional jurisdiction under Section 84(4) of the Finance Act, 1994 when appeal had been preferred was not permissible. The view taken by the Tribunal is consistent with above statutory provision.

IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH

STA No. 51 of 2010

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