https://www.taxtmi.com/caselaws?id=39 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. en-us Fri, 01 Jun 2001 00:00:00 +0530 Wed, 02 Jul 2008 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39 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. Case-Laws Service Tax Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39