https://www.taxtmi.com/article/detailed?id=240 Section 86 of the Finance Act, 1994 requires appeals to the Appellate Tribunal to be filed in the prescribed form, verified and accompanied by a prescribed fee; the 2004 amendment introduced a graded fee structure based on the amount of service tax, interest and penalty demanded, with express exemptions for departmental appeals and memoranda of cross objections. In E-Biz.Com Pvt. Ltd. the tribunal held that an appellant who filed an appeal without fee, even where no tax demand existed, was nonetheless required to pay the minimum statutory fee and that precedents where fees had been paid did not support a no-fee rule. en-us Tue, 09 Dec 2008 00:00:00 +0530 Wed, 10 Dec 2008 19:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=240 Section 86 of the Finance Act, 1994 requires appeals to the Appellate Tribunal to be filed in the prescribed form, verified and accompanied by a prescribed fee; the 2004 amendment introduced a graded fee structure based on the amount of service tax, interest and penalty demanded, with express exemptions for departmental appeals and memoranda of cross objections. In E-Biz.Com Pvt. Ltd. the tribunal held that an appellant who filed an appeal without fee, even where no tax demand existed, was nonetheless required to pay the minimum statutory fee and that precedents where fees had been paid did not support a no-fee rule. Articles Service Tax Tue, 09 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=240