https://www.taxtmi.com/caselaws?id=247612 Section 86 of the Finance Act, 1994 permits a service tax appeal only after the Committee of Commissioners objects to the Commissioner (Appeals)' order and the matter is then considered by the Chief Commissioner. The scheme does not confer any implied power on the Committee to reopen or review a concluded decision not to object, and such review cannot be inferred merely because the statute is silent. Once the Committee accepts the order, that decision attains finality; a second review cannot be used to create jurisdiction for an appeal. An appeal founded on such an unauthorised second review is therefore incompetent. en-us Thu, 22 Sep 2011 00:00:00 +0530 Thu, 18 Sep 2014 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247612 Section 86 of the Finance Act, 1994 permits a service tax appeal only after the Committee of Commissioners objects to the Commissioner (Appeals)' order and the matter is then considered by the Chief Commissioner. The scheme does not confer any implied power on the Committee to reopen or review a concluded decision not to object, and such review cannot be inferred merely because the statute is silent. Once the Committee accepts the order, that decision attains finality; a second review cannot be used to create jurisdiction for an appeal. An appeal founded on such an unauthorised second review is therefore incompetent. Case-Laws Service Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247612