https://www.taxtmi.com/article/detailed?id=198 Revisionary power under Sec. 84 of the Finance Act, 1994 permits the Commissioner to call for records of service tax proceedings by subordinate authorities and to make inquiries and pass orders, subject to procedural safeguards: an opportunity of being heard before adverse orders, communication of the order to the assessee, authority and the Board, prohibition on revising issues under appeal to Commissioner (Appeals), and a two-year time bar from the date of the order sought to be revised. en-us Mon, 13 Oct 2008 00:00:00 +0530 Mon, 13 Oct 2008 18:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=198 Revisionary power under Sec. 84 of the Finance Act, 1994 permits the Commissioner to call for records of service tax proceedings by subordinate authorities and to make inquiries and pass orders, subject to procedural safeguards: an opportunity of being heard before adverse orders, communication of the order to the assessee, authority and the Board, prohibition on revising issues under appeal to Commissioner (Appeals), and a two-year time bar from the date of the order sought to be revised. Articles Service Tax Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=198