https://www.taxtmi.com/caselaws?id=335213 The Tribunal held that the Commissioner of Service Tax lacked the authority to review an adjudication order under Section 84 of the Finance Act while an appeal was pending before the Commissioner (Appeals). Citing Section 84(4) of the Finance Act, the Tribunal emphasized that no order could be issued by the Commissioner if an appeal on the same matter was pending. As the appellant had challenged the penalty itself, not the enhancement, the Tribunal set aside the impugned order and allowed the appeal, granting any consequential relief. en-us Tue, 15 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335213 The Tribunal held that the Commissioner of Service Tax lacked the authority to review an adjudication order under Section 84 of the Finance Act while an appeal was pending before the Commissioner (Appeals). Citing Section 84(4) of the Finance Act, the Tribunal emphasized that no order could be issued by the Commissioner if an appeal on the same matter was pending. As the appellant had challenged the penalty itself, not the enhancement, the Tribunal set aside the impugned order and allowed the appeal, granting any consequential relief. Case-Laws Service Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335213