https://www.taxtmi.com/caselaws?id=333724 The Tribunal held that the Commissioner lacked jurisdiction to direct lower authorities to file an appeal before the Commissioner (Appeals) prior to a specific amendment date. The Tribunal found the direction unlawful as it exceeded the Commissioner's powers before the relevant amendment. Additionally, the Tribunal determined that the order contravened Section 83 of the Finance Act, 1994, as it went beyond the scope of the provisions applicable to service tax disputes. Consequently, the Tribunal set aside the Commissioner (Appeals)'s order and granted relief to the appellant, emphasizing the importance of adhering to statutory provisions in such matters. en-us Fri, 12 Aug 2016 00:00:00 +0530 Fri, 21 Oct 2016 10:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333724 The Tribunal held that the Commissioner lacked jurisdiction to direct lower authorities to file an appeal before the Commissioner (Appeals) prior to a specific amendment date. The Tribunal found the direction unlawful as it exceeded the Commissioner's powers before the relevant amendment. Additionally, the Tribunal determined that the order contravened Section 83 of the Finance Act, 1994, as it went beyond the scope of the provisions applicable to service tax disputes. Consequently, the Tribunal set aside the Commissioner (Appeals)'s order and granted relief to the appellant, emphasizing the importance of adhering to statutory provisions in such matters. Case-Laws Service Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333724