Review of Order-in-Revision passed by Commissioner of Central Excise in respect of Service Tax matters

Indian Service Tax

Review

Order-in-Revision

Cir. No. 43/6/2002-ST, Date: 31/5/2002

Sub:- Review of Order-in-Revision passed by Commissioner of Central Excise in respect of Service Tax matters.

Your attention is invited to the amended provision contained in sub-section (2) of Section 86 of the Finance Act, 1994 relating to Service Tax. The said sub­section empowers the Board to direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order passed by Commissioner of Central Excise under Section 84 of the Act.

2. References have been received from some Chief Commissioners and Commissioners regarding the need for outlining the procedure for review of these Orders-in-Revision.

3. In this regard, I am directed to convey that the same procedure as is in practice in respect of review under Section 35E of the Central Excise Act or Section 129D of the Customs Act will be followed in respect of Service Tax also. The jurisdictional Chief Commissioners will examine the legality and propriety of Order-in-Revision passed by the Commissioner of Central Excise under Section 84 of Finance Act, 1944, and in deserving cases, will send review proposal to the Board alongwith Draft Review Order, and the case records within 45 daysofpassing of the Order-in-Revision.

4. It is further clarified that Board will wait for proposals for review from Chief Commissioners in respect of Orders-in-Revision passed by Commissioners of Central Excise. Commissioners should, therefore, invariably, endorse a copy of Order-in-Revision passed by them to the jurisdictional Chief Commissioner of Central Excise.