Section 117 - Amendment of section 86

Rebate of service tax on input services: orders and related pending appeals to be governed by Central Excise appeals procedure.

The amendment narrows the general assessment provision by adding a saving for assessees and inserts provisos providing that orders relating to exported services involving rebate of service tax on input services or rebate of duty on inputs shall be dealt with under the Central Excise Act appeals and rebate procedure; pending appeals before the Appellate Tribunal that fall within this scope and were filed after the earlier finance amendment are to be transferred and dealt with under that Central Excise appeals procedure.