https://www.taxtmi.com/caselaws?id=123106 The judgment concluded that an appeal could lie before the Appellate Tribunal against Orders passed under certain sections of the Service Tax Rules 1994, irrespective of valuation. The recovery of Service Tax amount was ordered from the appellants and credited to the Consumer Welfare Fund, setting aside the Order of the Deputy Commissioner who had ordered a refund to the assessee. The issue of the Tribunal's discretion in admitting appeals below a certain value was discussed, along with a comparative study of relevant provisions of the Central Excise Act, 1944 and the Finance Act, 1994. en-us Mon, 18 Sep 2006 00:00:00 +0530 Thu, 06 Sep 2012 14:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123106 The judgment concluded that an appeal could lie before the Appellate Tribunal against Orders passed under certain sections of the Service Tax Rules 1994, irrespective of valuation. The recovery of Service Tax amount was ordered from the appellants and credited to the Consumer Welfare Fund, setting aside the Order of the Deputy Commissioner who had ordered a refund to the assessee. The issue of the Tribunal's discretion in admitting appeals below a certain value was discussed, along with a comparative study of relevant provisions of the Central Excise Act, 1944 and the Finance Act, 1994. Case-Laws Central Excise Mon, 18 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123106