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    <title>Service Tax — Review of Order-in-Revision passed by Commissioner — Procedure</title>
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    <description>The Board, under the amended provision of subsection (2) of Section 86 of the Finance Act, 1994, may direct Commissioners to appeal Orders-in-Revision in Service Tax matters; the review procedure used under section 35E Central Excise and section 129D Customs shall govern Service Tax reviews. Jurisdictional Chief Commissioners must examine Orders-in-Revision for legality and propriety and, where appropriate, send a review proposal with a Draft Review Order and case records to the Board within forty-five days of the Order-in-Revision, and Commissioners must endorse a copy of their Order-in-Revision to the Chief Commissioner.</description>
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      <description>The Board, under the amended provision of subsection (2) of Section 86 of the Finance Act, 1994, may direct Commissioners to appeal Orders-in-Revision in Service Tax matters; the review procedure used under section 35E Central Excise and section 129D Customs shall govern Service Tax reviews. Jurisdictional Chief Commissioners must examine Orders-in-Revision for legality and propriety and, where appropriate, send a review proposal with a Draft Review Order and case records to the Board within forty-five days of the Order-in-Revision, and Commissioners must endorse a copy of their Order-in-Revision to the Chief Commissioner.</description>
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