Amendment in Sec.86

[Admin TMI]

Question - What are proposed amendment in Section 86 in Finance Bill 2015 ?

AI Summary

Appeals on Service Tax rebates to follow Section 35EE procedure; pending Tribunal appeals to be transferred post-2015 Finance Bill. Section 86 is being amended to specify that appeals against orders by the Commissioner (Appeal) regarding Service Tax rebates will follow the procedure outlined in section 35EE of the Central Excise Act. Additionally, any appeals filed in the Tribunal after the Finance Act, 2012, and pending when the Finance Bill, 2015, is enacted will be transferred and handled under section 35EE of the Central Excise Act.