2002 (2) TMI 3

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l No. 526-542/BPL/2001, dated 19-10-2001 passed by the Commissioner (Appeals). 2. The facts of the case are that the appellants were issued a show cause notice asking them to explain as to why service tax should not be levied and collected from them for the service under Goods Transport Operators. The appellants filed reply to show cause notice stating that the show cause notice was not legally s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rong course which was not permitted under Section 84 of Chapter V of the Finance Act, 1994. He submits that since there was no power vested in the Commissioner to review the order passed by the Deputy Commissioner to file an appeal before the Commissioner (Appeals), therefore, the order passed by the Commissioner (Appeals) in the circumstances, is non-est. 5. We have heard the learned SDR. We not....