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TMI Blog2014 (4) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... and Central Excise matters - Held that:- Section 86 (6) refers to the fee which has to accompany an appeal. The fees are respectively 1000 rupees, 5000 rupees and 10,000 rupees based on "the amount of service tax and interest demanded and penalty" levied. Where the service tax and interest demand and penalty levied is rupees five lakhs or less, the fee is one thousand rupees; where the service tax and interest demanded and penalty levied is more than five lakhs but does not exceed rupees fifty lakhs, the fee is five thousand rupees; and where the amount of service tax and interest demanded and penalty levied is more than fifty lakhs, the fee is ten thousand rupees. Section 86 (6) does not speak of a refund/rebate. As the Tribunal has corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter depriving the revenue to collect fee from the parties from all over India with regard to filing of appeals in the matters of refund/rebate of Service Tax, Customs and Central Excise matters ? Section 86 (6) of the Finance Act, 1994 provides as follows: An appeal to the appellate Tribunal 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 Office in the case to which the appeal relates is five lakh rupees or less, one thousand rupees; b. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as follows: (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) of sub-section (4), be accompanied by a fee of two hundred rupees. The earlier provision, therefore, was for the payment of a fee of rupees two hundred in case of every appeal (save for the excepted category). The present provision does not contain an analogous arrangement. In the circumstances, there is no error in the interpretation which has been placed by the Tribunal upon the provisions of 86 (6) of the Finance Act, 1994. In view of the above, this appeal will not raise any substantial question of law. The appeal is, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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