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TMI Blog2016 (11) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... h Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. Prakash Shah, Advocate for the Appellants Shri. V. Kaushik, Asstt. Commissioner(A.R.) for the Respondent ORDER Per Ramesh Nair The issue involved in the present case is the dispute of rebate claim of service tax under Notification No. 12/2005-ST dated 19/4/2005. 2. Shri. Prakash Shah, Ld. Counsel for the appellant submits that as per first proviso to Section 86 of the Finance Act, 1994 the order relating to export of services and consequential grant of rebate on the service tax on input service or rebate of duty paid on inputs shall be dealt in accordance with the provisions of Section 35 EE of the Central Excise Act, 1944. It is also provided in the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f matters covered under the first proviso, after the coming into force of the Finance Act, 2012 (23 of 2012), and pending before it up to the date on which the Finance Bill, 2015 receives the assent of the President, shall be transferred and dealt with in accordance with the provisions of section 35EE of the Central Excise Act, 1944 (1 of 1944). From the above Section 86 read with first and second proviso, it is very clear that all the appeals filed before this Tribunal on the issue of rebate of service tax in respect of export of services shall be transferred and dealt with in accordance with Section 35 EE of Central Excise Act, 1944, which is reproduced below: SECTION [35EE. Revision by Central Government. (1) The Central Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esenting the application within the aforesaid period of three months, allow it to be presented within a further period of three months. [(3) An application under sub-section (1) shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall be accompanied by a fee of, - (a) two hundred rupees, where the amount of duty and interest demanded, fine or penalty levied by any Central Excise officer in the case to which the application relates is one lakh rupees or less; (b) one thousand rupees, where the amount of duty and interest demanded, fine or penalty levied by any Central Excise officer in the case to which the application relates is more than one lakh rupees : Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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