Service Tax-Appeals under Section 85 of Finance Act, 1994-Change In the Appeal period consequent to enactment of Finance Bill 2012-sub-section (3A) of Section 85 of the Finance Act inserted w.e.f 28.05.2012 - Service Tax - TRADE NOTICE No. 11/2012(S.Tax)

OFFICE OF THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE SERVICE TAX HYDERABAD-1 COMMISSIONERATE KENDRIYA SHULK BHAVAN L.B.STAUIUM ROAD BASHEER BAGH HYDERABAD 500 004. Date : 15.10.2012 TRADE NOTICE No. 11/2012(S.Tax) Sub: Service Tax-Appeals under Section 85 of Finance Act, 1994-Change In the Appeal period consequent to enactment of Finance Bill 2012-sub-section (3A) of Section 85 of the Finance Act inserted w.e.f 28.05.2012-Reg. Consequent to enactment of Finance Bill 20] 2, sub-section (3A) of Section 85 has been inserted w.e.f 28.05.2012. As per the said sub-section, the appeal period in respect of the orders/decisions made on or after the enactment of the Finance Bill 2012, of the adjudicating authorities subordinate to the Commissioner of Central Excise(in respect of Service Tax cases) is two months from the date of receipt of such decisions/orders. Further, as per the proviso to said Section .35(3A) of the Finance Act, the condonable period is just one month from the expiry of appeal period of two months. The above changes in the Finance Act may be brought to the notice of all concerned. This issues with the approval of Commissioner. (SANJAY RATHI) ADDITIONAL COMMISSIONER(Tech.,)