https://www.taxtmi.com/article/detailed?id=1749 The Finance Act applies a Central Government revision mechanism to service tax by importing section 35EE procedures, empowering the Government to revise or annul certain Commissioner (Appeals) orders; specified categories are removed from Tribunal appeal and placed before a revision authority. Revision applications must follow prescribed form, fee and time limits, can be filed by aggrieved persons or directed by the Commissioner, and the Central Government may act suo moto. Procedural safeguards restrict enhancement of duties or penalties without notice and the revision authority must observe natural justice; no statutory appeal lies from its orders. en-us Tue, 29 May 2012 18:45:07 +0530 Tue, 29 May 2012 18:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1749 The Finance Act applies a Central Government revision mechanism to service tax by importing section 35EE procedures, empowering the Government to revise or annul certain Commissioner (Appeals) orders; specified categories are removed from Tribunal appeal and placed before a revision authority. Revision applications must follow prescribed form, fee and time limits, can be filed by aggrieved persons or directed by the Commissioner, and the Central Government may act suo moto. Procedural safeguards restrict enhancement of duties or penalties without notice and the revision authority must observe natural justice; no statutory appeal lies from its orders. Articles Service Tax Tue, 29 May 2012 18:45:07 +0530 https://www.taxtmi.com/article/detailed?id=1749