Appeal Dismissed Due to Lack of Provision for Post-Amendment Appeal

The Appellate Tribunal CESTAT, Bangalore dismissed an appeal against a Service Tax Commissioner's order, citing lack of provision for appeal post an amendment to Section 86 of the Finance Act, 1994. The Tribunal deemed the appeal as not maintainable and also rejected the stay application.

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The Appellate Tribunal CESTAT, Bangalore rejected an appeal against an order by the Commissioner of Service Tax, stating that there is no provision for appeal to the Tribunal after an amendment to Section 86 of the Finance Act, 1994. The impugned order was passed after the effective date of the amendment. The appeal was rejected as not maintainable, and the stay application was also dismissed.

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