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RECENT AMENDMENTS IN APPELLATE PROVISIONS IN SERVICE TAX

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 2-6-2015 - Amendments made by Finance Act, 2015 (w.e.f. 14.05.2015) Finance Act, 2015 has made the following two amendments in section 86(1): The words 'any assessee' have been substituted wit .....

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rant of rebate of service tax on input services, or rebate of duty paid on inputs, used in providing such service, such order shall be dealt with in accordance with the provisions of section 35EE of the Central Excise Act, 1944: Provided further that .....

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the President, shall be transferred and dealt with in accordance with the provisions of section 35EE of the Central Excise Act, 1944. Statement of objects and reasons to the Finance Bill, 2015 states the objective of this amendment as - 'Clause 1 .....

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nded to prescribe that remedy against the order passed by Commissioner (Appeal), in a matter involving rebate of Service Tax, shall lie in terms of section 35EE of the Central Excise Act. It is also been provided that all appeals filed in Tribunal af .....

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ese amendments shall have the following effect from the enactment date 14.05.2015 - The remedy of appeal to Tribunal u/s 86 is not available in every case as it has now been provided subject to the saving clause 'save as otherwise provided herei .....

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section 35EE of Central Excise Act, 1944. This appellate remedy would cover only orders passed u/s 85 of the Finance Act, 1994, i.e. orders passed by Commissioner (Appeals). What would happen to cases adjudicated by the Executive Commissioner (Adjud .....

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be dealt with as per section 35EE of Central Excise Act, 1944. Such appeals as filed before Appellate Tribunal between 1.7.2012 and date of enactment of Finance Act, 2015 and pending before Tribunal as on date of enactment of Finance Act, 2015, i.e .....

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