https://www.taxtmi.com/caselaws?id=77 Retrospective validation of service tax demands did not expand the Commissioner's powers under Section 84 of the Finance Act, 1994. The text explains that the Commissioner had no statutory authority to review orders passed by subordinate officers or to direct them to file appeals, even after the Finance Act, 2000 amendments revived certain levies. Directions issued without such authority were treated as void, and appeals filed solely because of those directions were legally unsustainable. The assessee therefore obtained relief because the proceedings rested on an invalid review-and-appeal mechanism. en-us Mon, 15 Apr 2002 00:00:00 +0530 Thu, 03 Jul 2008 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77 Retrospective validation of service tax demands did not expand the Commissioner's powers under Section 84 of the Finance Act, 1994. The text explains that the Commissioner had no statutory authority to review orders passed by subordinate officers or to direct them to file appeals, even after the Finance Act, 2000 amendments revived certain levies. Directions issued without such authority were treated as void, and appeals filed solely because of those directions were legally unsustainable. The assessee therefore obtained relief because the proceedings rested on an invalid review-and-appeal mechanism. Case-Laws Service Tax Mon, 15 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77