TaxTMI 
TaxTMI 
Question - What are proposed amendment in Section 86 in Finance Bill 2015 ?
Amendment in Sec.86
01 Mar 2015 
1 Reply 
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Remedy against orders in rebate cases to follow central excise appeal procedure; pending tribunal appeals to be transferred accordingly.
Remedy against orders passed by the Commissioner (Appeal) in rebate of service tax matters shall lie in terms of section 35EE of the Central Excise Act, and appeals filed in the Tribunal after the Finance Act, 2012 came into effect that are pending when the Finance Bill, 2015 receives assent shall be transferred and dealt with under section 35EE of the Central Excise Act. (AI Summary)
Remedy against orders passed by the Commissioner (Appeal) in rebate of service tax matters shall lie in terms of section 35EE of the Central Excise Act, and appeals filed in the Tribunal after the Finance Act, 2012 came into effect that are pending when the Finance Bill, 2015 receives assent shall be transferred and dealt with under section 35EE of the Central Excise Act. (AI Summary)