The Hon’ble High Court of Allahabad in the case of Commissioner of Central Excise Vs. M/s GLYPH International Ltd., clarified that if an assessee is filling appeal before Tribunal relating to refund/rebate of Service tax, no fees is required to be paid U/s 86(6) of The Finance Act, 1994 (“the Act”).
As, Section 86(6) of the Act refers to the fee which has to accompany an appeal at the time of filing. This fee is based on the amount of Service tax and interest demanded and penalty levied. The Hon’ble High Court held that 86(6) does not cover the cases where appeal has been filed for refund/rebate tax. Accordingly, the assessee-appellants are not required to deposit statutory filing fee of CESTAT in such cases.
Atul Kumar Gupta
B Com (Hons) FCA, FCMA, MIMA, CIQA, PGDEMM
Central Council Member of ICAI (2013-16)
Former Chairman NIRC of Institute of Chartered Accountants of India
Former Chairman NIRC of Institute of Cost Accountants of India
Author of “An Introduction to Service Tax” & “Comprehensive Guide to Service Tax”
M: 9810103611 E: email@example.com