Revision order under service tax
Revision of any decision or order under service tax – if the commissioner of central excise officer is not satisfied with the order of his sub ordinate officer then he has the power to issue revision order in respect of decision or order by his sub ordinate.
The adjudication order passed by the officers subordinate to the Commissioner of Service Tax can be revised by the Commissioner after causing such inquiry as he deems fit, in terms of section 84 of the Act.
The limitation period for issuing such revisional order is two years from the date on which the original order was passed.
However, any issue against which an appeal has been filed by the service taxpayer before Commissioner (Appeals) cannot be revised.
Thus, if an order deals with several issues and the party files an appeal only in respect of a few issues, the Commissioner may pass revisional order in respect of only such remaining issues against which an appeal has not been filed by the party.
The principles of natural justice shall be followed while passing an order in revision.