TaxTMI 
TaxTMI 
2016 (11) TMI 1231
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....Adjudicating Authority on 17/04/2008 by demanding service tax, interest and levying penalty under Section 76 of the Finance Act, 1994. The said order was challenged by the appellant before the learned Commissioner (Appeals) on merits. During the pendency of the appeal before the learned Commissioner (Appeals), the Commissioner of Service Tax exercise his power under Section 84 of Finance Act and review the adjudication order for enhancement of penalty under Section 76 of the Act. The penalty was enhanced. Aggrieved from the said order appellant is before us. 2. The learned Counsel for the appellant submits that the learned Commissioner of Service Tax have no power under Section 84 of the Act to review the order as there is an appeal agains....
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....enhancement of penalty does not arise. We further take note of judgment of Hon'ble High Court of Punjab & Haryana in the case of CCE vs. Shiva Builders (supra), the Hon'ble High Court has observed as under :- "2. The assessee is a builder and is covered by the provisions relating to levy of service tax under the Finance Act, 1994. A Show Cause Notice was issued alleging evasion of service tax and for levy of penalty and thereafter, Order-in- Original dated 13-6-2008 was passed against the assessee. The assessee filed an appeal which was allowed only in respect of the penalty. Simultaneously, suo motu revisional jurisdiction was exercised by the Commissioner under Section 84(1) of the Finance Act, 1994 enhancing the liability of the assess....
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....inance Act, 1994 to the extent relevant is as under :- "(1) The Commissioner of Central Excise may call for records of a proceeding under this chapter which has been taken by the subordinate to him and may make such inquiry or cause such inquiry to be made and subject to the provisions of this chapter, pass such order thereon as he thinks fit. (2) xx xx xx xx xx (3) xx xx xx xx xx (4) No order under this section shall be passed by the Commissioner of Central Excise in respect of any issue if an Appeal against such issue is pending before the Commissioner of Central Excise (Appeal). (5) No such order under this section shall be passed after the expiry of two years from the date of which the order sought to be revised has been passe....