Appeal time limits: service tax appeals must be filed within two months, with one-month extension for sufficient cause. The amendment prescribes that appeals in respect of service tax, interest or penalty arising from adjudicating authority decisions made on or after the Finance Bill's assent must be presented within two months of receipt; the Commissioner of Central Excise (Appeals) may allow a further one month extension if satisfied of sufficient cause, and the insertion preserves decisions made before the Bill received presidential assent.