https://www.taxtmi.com/caselaws?id=377314 The governing circular vested consideration of a request for thirty-six instalments for arrear service tax in the Chief Commissioner, not the Deputy Commissioner (Technical). Because the request was addressed to the Commissioner and the record did not show valid approval by the Commissioner, the Deputy Commissioner (Technical) lacked authority to pass the impugned order. The text also states that the Commissioner himself had no authority to consider the request under the circular in these circumstances. The order was therefore without authority and liable to be quashed. en-us Tue, 22 Jan 2019 00:00:00 +0530 Fri, 19 Apr 2019 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377314 The governing circular vested consideration of a request for thirty-six instalments for arrear service tax in the Chief Commissioner, not the Deputy Commissioner (Technical). Because the request was addressed to the Commissioner and the record did not show valid approval by the Commissioner, the Deputy Commissioner (Technical) lacked authority to pass the impugned order. The text also states that the Commissioner himself had no authority to consider the request under the circular in these circumstances. The order was therefore without authority and liable to be quashed. Case-Laws Service Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377314