2013 (8) TMI 17

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....the Appellant : Shri J K Mital, Adv. For the Respondent : Shri Amresh Jain, DR PER : Sahab Singh Two appeals filed by M/s Glyph International Ltd. were received in the registry. These appeals were filed against rejection of rebate/refund of Service Tax by commissioner (Appeal). Dispute is about quantum of fees to be charged from the appellants in case of appeals dealing with refund/rebate....

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....Additional Commissioner's (AR). 4. We find that provisions relating to charging of fees in Customs, Central Excise and, Service Tax are identical. Since appeals filed by the appellants are in respect of service tax, for sake of brevity, we will consider provisions relating to charging of fees under Section 86(6) of the Finance Act, 1994 which reads as under:-    "An appeal to the a....

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.... and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees:    Provided that no fees shall be payable in the case of an appeal referred to in sub-section (2) or sub-section (2A) or a memorandum of cross-objections referred to in sub-section (4).    The above provisions came in effect with e....

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....purpose of levy of Fees, appeals pertaining to demand of Service Tax, interest and levy of penalty are divided into three categories 'a', 'b' and 'c' based on amount of service tax, interest or penalty involved in appeal, below Rs. 5 lakh, more than Rs. 5 lakh but not exceeding Rs. 50 lakh and more than Rs.50 lakh, respectively. Section 86(6) neither talks of refund /rebate nor there is any residu....