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    <title>AMENDMENT IN APPELLATE PROVISIONS</title>
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    <description>The Finance Act amendments restrict appeals under section 86 by adding a saving and provisos that require orders under section 85 concerning exported services and rebate of service tax on input services or rebate of duty on inputs used for exported services to be dealt with under section 35EE of the Central Excise Act, 1944; relevant appeals pending before the Tribunal in the specified interim period are to be transferred and handled under that revisionary provision.</description>
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      <description>The Finance Act amendments restrict appeals under section 86 by adding a saving and provisos that require orders under section 85 concerning exported services and rebate of service tax on input services or rebate of duty on inputs used for exported services to be dealt with under section 35EE of the Central Excise Act, 1944; relevant appeals pending before the Tribunal in the specified interim period are to be transferred and handled under that revisionary provision.</description>
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