https://www.taxtmi.com/caselaws?id=332874 The Tribunal held that the Commissioner lacked jurisdiction to direct the filing of an appeal before the Commissioner (Appeals) in a service tax refund case. The directive was issued before the relevant amendment granting such authority, rendering the subsequent appeal and order-in-appeal invalid. The Tribunal also noted that the provisions of the Central Excise Act, 1944, cited in the directive, were not applicable to service tax disputes. Relying on established precedents, the Tribunal set aside the Commissioner (Appeals) order, allowing the appeal in favor of the assessee and granting consequential relief. en-us Thu, 28 Jul 2016 00:00:00 +0530 Mon, 26 Sep 2016 22:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332874 The Tribunal held that the Commissioner lacked jurisdiction to direct the filing of an appeal before the Commissioner (Appeals) in a service tax refund case. The directive was issued before the relevant amendment granting such authority, rendering the subsequent appeal and order-in-appeal invalid. The Tribunal also noted that the provisions of the Central Excise Act, 1944, cited in the directive, were not applicable to service tax disputes. Relying on established precedents, the Tribunal set aside the Commissioner (Appeals) order, allowing the appeal in favor of the assessee and granting consequential relief. Case-Laws Service Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332874