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2013 (8) TMI 17 - AT - Service TaxQuantum of fees to be charged from the appellants in case of appeals before CESTAT dealing with 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 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 – Thus, legislature did not intend to charge any fees in appeals relating to refund/rebate - No fees is payable on appeals relating to refund/rebate of Service Tax – Decided in favor of Assessee.
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