Procedure for filing First Appeal under Finance Act, 1994

[Darshan Jain]

Pl. let me know the appeal fees payable at the stage of first appeal, if any, esp. because there is no reference in respect of fees in s.85 of the  FA 1994.

What are the other precautions that are to be taken for filing appeal for service tax order with CCE(Appeals).

[Surender Gupta]

It Rs. 2 on Appeal memo. Department also asking Rs. 2 court fee stamp on order in original. Please see:

AI Summary

Appeal fees for first appeal: nominal fee required on appeal memo and court-fee stamp sought on original order.
Filing a first appeal under the Finance Act, 1994 for service tax requires a nominal fee on the appeal memorandum and a court-fee stamp on the original order when submitting the appeal to the Commissioner (Appeals); no other fee provisions are indicated.