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of <h1>Appeal Process for Service Tax Decisions Under Section 85 of Finance Act, 1994: Timelines and Authority Explained</h1> Section 85 of the Finance Act, 1994, outlines the process for appealing decisions related to service tax, interest, or penalties to the Commissioner of Central Excise (Appeals). An aggrieved party must file an appeal in the prescribed form within three months of receiving a decision from a subordinate adjudicating authority. If the decision was made after the Finance Bill, 2012, the appeal period is two months, with possible extensions for sufficient cause. The Commissioner has the authority to hear appeals, enhance penalties, and must provide a reasonable opportunity for the affected party to contest any enhancements. The procedures align with those under the Central Excise Act, 1944.
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