2011 (4) TMI 624

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....ission . The learned counsel for the appellant refers to the provisions of Section 86 of the Finance Act, 1994 and those of Section 35B of the Central Excise Act, 1944 and submits that there is no provision similar to the second proviso to sub-section (1) of Section 35B ibid under Section 86 ibid and, therefore, in respect of a service tax appeal coming within the jurisdiction of Single Member, th....

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....ion 86 of the Finance Act, 1994. Sub-section (7) of Section 86, relied on by the learned JDR is reproduced below:   (7) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Appellate Tribunal shall exercise the same power and follow the same procedure as it exercises and follows in hearing the appeals and making orders under the 1(Cent....

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....1944 in the matter of hearing appeals and making orders in Service Tax cases. The phrase hearing the appeals and making orders appearing in sub-section (7) of Section 86 ibid is significant for its import. It would mean that the provision is applicable to the context of hearing a service tax appeal on merits and passing orders thereon. Obviously, sub-section (7) of Section 86 ibid authorizes the T....