2013 (8) TMI 17

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..... h refund/rebate of Service Tax Held that:- Section 86(6) which came into effect on 01.11.2004, sub-section (6) of Section 86 clearly speaks of charging of fees in respect of demand of service tax, interest or levy of penalty - Section 86(6) neither talks of refund /rebate nor there is any residuary clause in 86(6) to cover appeals other the demand of service tax, interest and penalty. We also no .....

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..... s in case of appeals dealing with refund/rebate of Service Tax. There are two decisions of Tribunal mentioned at S. No. 1 and 2 holding charging of fees in respect of such appeals and two decisions mentioned at S. No. 3 and 4 for not charging any fees on appeals pertaining to refund/rebate as per citations given below:- 1. Orissa Synthetics Vs CCE, Bhubaneshwar 1995 (79) ELT 137 (Trl.) 2 .....

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..... ibunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of service tax and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,- (a) Where the amount of service tax and interest demand and penalty levied by any Central Excise Officer in the case to which the appeal relate .....

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..... nder:- "(6) An appeal to the appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2) or sub-section (2A) or a memorandum of cross-objection referred to in sub-section (4), be accompanied by a fee of two hundred rupees." On going through Section 86(6) as it existed before 01.11 .....

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..... and penalty. We also note that prior to 01.11.2004 all appeal were chargeable to fees. New Section 86(6) restricts charging of fees on appeals involving demand of service tax, interest or levy of penalty only. We are therefore of the view that legislature did not intend to charge any fees in appeals relating to refund/rebate. 5. In view of above clear provision in Section 86(6) we have no doubt .....

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