2016 (5) TMI 783 - AT - Service Tax

Tribunal: Separate appeals needed for each Bill of Entry. No Court fee if no demand.

The Tribunal held that separate appeals must be filed for each self-assessed Bill of Entry, as each entry should be treated as an assessment order ... Requirement to file separate appeal for each assessment order - implication of Rule 6A Explanation (1) of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - registration/court fee on appeals involving demand, interest or penalty - parity between sub section (6) of Section 129A of the Customs Act and Section 86(6) of the Finance Act, 1994Requirement to file separate appeal for each assessment order - implication of Rule 6A Explanation (1) of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Whether a single appeal suffices where multiple Bills of Entry were assessed pursuant to a common SVB order or separate appeals must be filed for each Bill of Entry assessed. - HELD THAT: - The Tribunal examined Rule 6A of the Appellate Tribunal (Procedure) Rules, 1982 and particularly Explanation (1), which clarifies that where an impugned order in appeal relates to more than one orders in original, the number of Memoranda of Appeal must correspond to the orders in original to which the case relates. Each Bill of Entry in the present case is to be treated as an order in original for the purposes of appeal. The fact that the assessments arose from a common SVB order does not convert multiple assessment orders into a single appealable order; therefore separate appeals are required for each Bill of Entry in respect of which impugned orders in appeal were passed. [Paras 4]Separate appeals must be filed in respect of each Bill of Entry treated as an order in original; one appeal for all 530 Bs/E is not permissible.Registration/court fee on appeals involving demand, interest or penalty - parity between sub section (6) of Section 129A of the Customs Act and Section 86(6) of the Finance Act, 1994 - Whether registration (court) fee is payable where impugned orders do not confirm demand of duty, interest or levy of penalty. - HELD THAT: - Relying on the Tribunal's earlier decision in Glyph International Ltd. and the statutory scheme, the Tribunal held that Section 86(6) of the Finance Act, 1994 limits charging of fees to appeals involving demand of service tax, interest or penalty. Sub section (6) of Section 129A of the Customs Act is pari materia with Section 86(6) of the Finance Act; in the absence of any confirmed demand of customs duty, interest or penalty in the impugned orders, no registration or court fee is payable for filing the appeals. [Paras 5]No registration (court) fee is payable as the impugned orders do not involve confirmed demand, interest or penalty.Final Conclusion: Defect memo disposed: appellant must file separate appeals for each Bill of Entry; no registration/court fee is payable since the impugned orders do not confirm demand, interest or penalty. Issues:1. Whether separate appeals are required to be filed for each Bill of Entry self-assessed by the appellantRs.2. Is the payment of Court fee necessary for appeals involving self-assessed Bills of EntryRs.Analysis:1. The appellant argued that since all 530 Bills of Entry were self-assessed based on a single SVB Order, only one appeal is needed for all entries. However, the Revenue contended that separate appeals must be filed for each assessment. The Tribunal referred to Rule 6A of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, explaining that each Bill of Entry should be treated as an assessment order, requiring separate appeals for each entry. Thus, the appellant needs to file individual appeals for all Bills of Entry.2. Regarding the payment of Court fee, the appellant relied on a previous judgment by CESTAT in Glyph International Ltd. v. C.C.E. & S. Tax, arguing that no fee is required as there is no confirmation of demand, interest, or penalty. The Revenue, however, asserted that Court fee is applicable for each appeal. The Tribunal examined Section 86(6) of the Finance Act, 1994, and Section 129A of the Customs Act, determining that fees are only chargeable for appeals involving demand, interest, or penalty. Since the present case did not entail such elements, the appellant was not obligated to pay any Court fee.In conclusion, the Tribunal ruled that separate appeals must be filed for each self-assessed Bill of Entry, and no Court fee is payable by the appellant due to the absence of demand, interest, or penalty. The defect memo and miscellaneous application were disposed of accordingly.