https://www.taxtmi.com/caselaws?id=235722 The Tribunal resolved the issue of fees in refund/rebate appeals under Section 86(6) of the Finance Act, 1994, by determining that no fees are payable on such appeals. This decision addressed conflicting views from different benches regarding the charging of fees in appeals related to Service Tax, Customs duty, and excise duty refunds/rebates. The Tribunal clarified that the legislative intent did not include levying fees on these appeals, as the section specifically pertains to demands involving service tax, interest, or penalty. The judgment was pronounced on 2nd July 2013. en-us Tue, 02 Jul 2013 00:00:00 +0530 Tue, 31 Oct 2023 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235722 The Tribunal resolved the issue of fees in refund/rebate appeals under Section 86(6) of the Finance Act, 1994, by determining that no fees are payable on such appeals. This decision addressed conflicting views from different benches regarding the charging of fees in appeals related to Service Tax, Customs duty, and excise duty refunds/rebates. The Tribunal clarified that the legislative intent did not include levying fees on these appeals, as the section specifically pertains to demands involving service tax, interest, or penalty. The judgment was pronounced on 2nd July 2013. Case-Laws Service Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235722