Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Fees for filing appeal before the CESTAT relating to ...


No Fee Required for Appeals on Refund or Rebate Matters in CESTAT Due to Section 86(6) Provision Absence.

April 24, 2014

Case Laws     Service Tax     HC

Fees for filing appeal before the CESTAT relating to refund/rebate of Service Tax, Customs and Central Excise matters - Tribunal has correctly held, there is no residuary provision in Section 86 (6) - no free required to be paid for refund appeal - HC

View Source

 


 

You may also like:

  1. Quantum of fees to be charged from the appellants in case of appeals before CESTAT dealing with refund/rebate of Service Tax – No fees is payable on appeals relating to...

  2. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  3. The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

  4. CESTAT determined appellant's entitlement to 12% per annum interest on refund amounts deposited during investigation, overruling Commissioner (Appeals) order of 6%. The...

  5. Refund of service tax by way of self adjustment under rule 6(4A) / 6(4B) - In the present case the claim for refund has arisen on account of interpretation of law and...

  6. Rebate claim - Post GST era - Revenue proposes the re-crediting to the Cenvat Credit ledger instead of paid in Cash - Commissioner (Appeals) while considering the case...

  7. Rule 6(A) requires filing separate appeals for each order-in-original. In a case involving multiple Bills of Entry, if a common order-in-appeal disposed of appeals...

  8. Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

  9. Appellants engaged in manufacturing dutiable goods and providing exempted trading services failed to maintain separate accounts for input services utilized in both...

  10. Refund of CENVAT Credit reversed - There are no hesitation to hold that the view taken by the Commissioner (Appeals) that the appellant has to reverse credit as per Rule...

  11. The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r...

  12. Court set aside auction sale on equitable grounds as entire amount due was deposited by respondents. Appellant deprived of using Rs.81,20,000 from 21.07.2019 till...

  13. Interest on refund - Rate of interest - The rate of interest is statutorily prescribed under section 27 (A) read with Notification issued there under according to which...

  14. Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount...

  15. Rejection of rebate claim - Refund or rebate claim - the denial of rebate on the ground of not opting for refund under Rule 5 of CCR, is not sustainable in law and...

 

Quick Updates:Latest Updates