Appealability of Section 73 service tax orders confirmed, with jurisdictional objection rejected and remand for merits.

An order passed under Section 73 of the Finance Act, 1994 on assessment or re-assessment of taxable service is appealable under Section 85 before the Commissioner (Appeals). The statutory scheme expressly permits an aggrieved person to challenge assessment orders under Sections 71, 72 or 73, as well as orders levying interest or penalty, so the objection that the appellate authority lacked jurisdiction could not be sustained. The impugned dismissal was therefore set aside and the matter remanded to the Commissioner (Appeals) for decision on merits.

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Issues: Whether an order passed by the Commissioner under Section 73 of the Finance Act, 1994 was appealable before the Commissioner (Appeals) and whether the order dismissing the appeal for want of jurisdiction was liable to be set aside and the matter remanded for decision on merits.

Analysis: The order under challenge had been passed under Section 73 of the Finance Act, 1994, which deals with assessment or re-assessment of taxable service. Section 85 of the Finance Act, 1994 expressly provides that a person aggrieved by an assessment order passed under Sections 71, 72 or 73, or by an order levying interest or penalty under the chapter, may appeal to the Commissioner of Central Excise (Appeals). In view of this statutory scheme and the earlier tribunal ruling relied upon, the appellate remedy lay before the Commissioner (Appeals), and the objection that the Commissioner (Appeals) lacked jurisdiction could not stand.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for adjudication on merits.

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