https://www.taxtmi.com/article/detailed?id=5250 The appellate fee provision confines fee liability to appeals concerning demand of service tax, interest or levy of penalty, categorised by the amount involved; it does not reference refunds or rebates nor provide a residual clause, and therefore appeals against rejection of refund/rebate of service tax fall outside the prescribed fee requirement. Identical language in parallel customs and excise fee provisions leads to the same result for refunds of excise or customs duty. en-us Mon, 26 Aug 2013 07:38:25 +0530 Mon, 26 Aug 2013 07:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5250 The appellate fee provision confines fee liability to appeals concerning demand of service tax, interest or levy of penalty, categorised by the amount involved; it does not reference refunds or rebates nor provide a residual clause, and therefore appeals against rejection of refund/rebate of service tax fall outside the prescribed fee requirement. Identical language in parallel customs and excise fee provisions leads to the same result for refunds of excise or customs duty. Articles Service Tax Mon, 26 Aug 2013 07:38:25 +0530 https://www.taxtmi.com/article/detailed?id=5250