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2009 (2) TMI 370

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....lkata)<br>CESTAT, KOLKATA - AT (Judgement / Order / Decisions)<br>Dated:- 20-2-2009<br>ST/83 OF 2008 - A-57 (KOL) OF 2009<br>Service Tax<br>DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER K.P. Singh ....

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....4 of the Finance Act, 1994. In-stead of taking recourse to the said provision, in this case the Commissioner directed filing an appeal before the lower Appellate Authority pursuant to re- view of the ....