https://www.taxtmi.com/caselaws?id=207834 The Single Member Bench does not have the discretion to refuse admission of service tax appeals under Section 86 of the Finance Act, 1994, as it does not contain a provision similar to Section 35B of the Central Excise Act, 1944. The argument that the Bench can exercise powers under the Central Excise Act is deemed unsustainable, as Section 35B is not specified for service tax appeals. The present appeals do not require admission and are consolidated with other pending appeals for efficiency in addressing common refund issues. en-us Fri, 01 Apr 2011 00:00:00 +0530 Fri, 07 Oct 2016 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207834 The Single Member Bench does not have the discretion to refuse admission of service tax appeals under Section 86 of the Finance Act, 1994, as it does not contain a provision similar to Section 35B of the Central Excise Act, 1944. The argument that the Bench can exercise powers under the Central Excise Act is deemed unsustainable, as Section 35B is not specified for service tax appeals. The present appeals do not require admission and are consolidated with other pending appeals for efficiency in addressing common refund issues. Case-Laws Service Tax Fri, 01 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207834