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2014 (4) TMI 845 - ALLAHABAD HIGH COURTFees for filing appeal before the CESTAT relating to refund/rebate of Service Tax, Customs and Central Excise matters - Whether on the facts and in the circumstances of the case the CESTAT, New Delhi has gravely erred in interpreting the provisions of Section 86 (6) of the Finance Act, 1994 and holding that no fees is payable in filing appeal before the CESTAT relating to refund/rebate of Service Tax, Customs and Central Excise matter 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 - 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 correctly held, there is no residuary provision in Section 86 (6) - 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 - Decided against Revenue.
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