https://www.taxtmi.com/caselaws?id=336209 The Tribunal held that the Commissioner lacked jurisdiction to issue the Impugned Order under Section 84 of the Finance Act, 1994, as the power of revision had been replaced by the power to review from 19.08.2009 onwards. Since the Show Cause Notice was issued after this change on 23.03.2010, the Tribunal found the order to be without jurisdiction. Therefore, the Impugned Order upholding the demand of Service Tax and imposing penalties was set aside, and the appeal was allowed. en-us Tue, 29 Nov 2016 00:00:00 +0530 Mon, 28 Aug 2017 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336209 The Tribunal held that the Commissioner lacked jurisdiction to issue the Impugned Order under Section 84 of the Finance Act, 1994, as the power of revision had been replaced by the power to review from 19.08.2009 onwards. Since the Show Cause Notice was issued after this change on 23.03.2010, the Tribunal found the order to be without jurisdiction. Therefore, the Impugned Order upholding the demand of Service Tax and imposing penalties was set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336209