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AMENDMENT IN APPELLATE PROVISIONS

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 25-6-2015 Last Replied Date:- 26-6-2015 - 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 with the words 'save as otherwise provided herein, an assessee' and, Following two provisos have been inserted - Provided that where an order, relating to a service which is exported, has been passed under section .....

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l, 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. Statement of objects and reasons to the Finance Bill, 2015 states the objective of this amendment as - 'Clause 115 of the Bill seeks to amend section 86 of 1994 Act so as to insert a proviso therein to provide that the cases specified thereunder shall be dealt in accordance with the provisions of section 35EE of Central Excise Ac .....

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se Act. Effect of Amendments These amendments shall have the following effect w.e.f. 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 herein'. The provisos added provide that saving. Thus, scope of section 86 has been curtailed. Any appeal against the order of Commissioner (Appeal) in relation to matters concerning rebate of Service Tax (e.g. exports) shall be governed .....

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ervice, shall 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(14.05.2015) and pending before Tribunal as on date of enactment of Finance Act, 2015(14.05.2015) shall be transferred to and dealt with as per section 35EE of Central Excise Act, 1944, i.e., Tribunal will not deal with appeals of rebate as stipulated above any more from the date of enactment of Finance Act, 2015 .....

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