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of <h1>Finance Act 2012: Section 86 amended to set 3-4 month appeal deadlines for service tax order filings.</h1> Section 86 of the Finance Act, 2012, is amended to specify time limits for filing appeals related to service tax orders. Sub-section (1) is modified to require appeals to be filed within three months from the date of receipt of the order. Additionally, sub-section (3) is replaced, mandating that appeals under sub-sections (2) or (2A) must be filed within four months from the date the order is received by the Committee of Chief Commissioners or the Committee of Commissioners.
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