COMMISSIONER OF CENTRAL EXCISE COMMISSIONERATE Vs. SHIVA BUILDERS

JUDGEMENT

(1.) This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 ('the Act') against the order of the Customs Excise and Service-tax Appellate Tribunal dated 21-5-2010 in Appeal No. 197/10, Annexure A-4, claiming following substantial question of law:

(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 Assessee. The Assessee challenged the said order on the ground that exercise of suo motu revisional jurisdiction when an appeal had been filed was barred under Section 84(4) of the Finance Act, 1994. This plea has been upheld by the Tribunal, as follows:

(3.) We have heard learned Counsel for the revenue.