2016 (12) TMI 928 - AT - Service Tax

Maintainability of appeal - forum to file appeal - whether the appeal lies before this Tribunal or Revision Application is to be filed before the Revisionary Authority under Section 35EE of Central Excise Act, 1944? - Held that - similar issue decided in the case of Vodafone Mobile Services 2016 (12) TMI 913 - CESTAT MUMBAI , wherein it was decided that the appeals involve rebate of service tax paid on export of service and therefore the appeal lies before this Tribunal in terms of second proviso to Section 86 of the Finance Act, 1994 - appeal maintainable.

Summary

The appeal was about the rebate of service tax paid on exported services. The Tribunal decided that the appeal lies before them, citing the second proviso to Section 86 of the Finance Act, 1994. The appeal was deemed maintainable and admitted for further proceedings.