TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal Rules No Fees Payable on Refund/Rebate Appeals u/s 86(6) of Finance Act, 1994.</h1> <h3>M/s GLYPH INTERNATIONAL LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, NOIDA</h3> The Tribunal resolved the issue of fees in refund/rebate appeals under Section 86(6) of the Finance Act, 1994, by determining that no fees are payable on ... Quantum of fees to be charged from the appellants in case of appeals before CESTAT dealing with refund/rebate of Service Tax – Held that:- Section 86(6) which came into effect on 01.11.2004, sub-section (6) of Section 86 clearly speaks of charging of fees in respect of demand of service tax, interest or levy of penalty - Section 86(6) neither talks of refund /rebate nor there is any residuary clause in 86(6) to cover appeals other the demand of service tax, interest and penalty. We also note that prior to 01.11.2004 all appeal were chargeable to fees. New Section 86(6) restricts charging of fees on appeals involving demand of service tax, interest or levy of penalty only – Thus, legislature did not intend to charge any fees in appeals relating to refund/rebate - No fees is payable on appeals relating to refund/rebate of Service Tax – Decided in favor of Assessee. Issues:- Dispute over the quantum of fees to be charged in appeals regarding refund/rebate of Service Tax.- Interpretation of Section 86(6) of the Finance Act, 1994 regarding the charging of fees in Customs, Central Excise, and Service Tax appeals.- Resolution of conflicting decisions by different benches of the Tribunal on the issue of charging fees in refund/rebate appeals.Analysis:1. The case involved two appeals by M/s Glyph International Ltd. against the rejection of rebate/refund of Service Tax by the commissioner (Appeal). The central issue was the disagreement over the amount of fees to be levied on such appeals, leading to conflicting decisions by different benches of the Tribunal.2. Due to the conflicting views of the coordinate Benches, a Larger Bench was constituted to decide on the matter. The arguments presented by the appellant's advocate and the Additional Commissioner were heard at length to understand the nuances of the case.3. The Tribunal examined Section 86(6) of the Finance Act, 1994, which governs the charging of fees for appeals related to Service Tax, Customs, and Central Excise. The section categorizes the fees based on the amount of service tax, interest, or penalty involved in the appeal, with different fee structures for varying amounts.4. The Tribunal noted the changes in Section 86(6) that came into effect from 01.11.2004, emphasizing that fees were to be charged specifically concerning the demand of service tax, interest, or penalty. The section did not mention refund/rebate appeals, indicating that the legislature did not intend to levy fees on such appeals.5. Based on the clear provisions of Section 86(6), the Tribunal concluded that no fees are payable on appeals related to refund/rebate of Service Tax. This interpretation was extended to appeals concerning the refund of excise duty or Customs duty, as the provisions under the Customs Act and Central Excise Act were deemed identical.6. The Tribunal answered the reference by affirming that no fees are payable on appeals related to refund/rebate of Service Tax, Customs duty, or excise duty. The judgment was pronounced on 2nd July 2013 by the Tribunal.
TaxTMI 
TaxTMI 
