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Section117
The Finance Act, 2015

Amendment of section 86

In force Act 20 of 2015 As on 07 Oct 2026

Act 20 of 2015 Ministry Finance

Section 117 of the Finance Act, 2015 deals with amendment of section 86. Amendment of section 86 117. In section 86 of the 1994 (1 of 1994) Act, in sub-section (1),— (a) | for the words "Any assessee", the words "Save as otherwise provided herein, an assessee" shall be substituted;

Amendment of section 86

117. In section 86 of the 1994 (1 of 1994) Act, in sub-section (1),—

(a)for the words "Any assessee", the words "Save as otherwise provided herein, an assessee" shall be substituted;
(b)the following provisos shall be inserted, namely:—

"Provided that where an order, relating to a service which is exported, has been passed under section 85 and the matter relates to grant 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 (1 of 1944):

Provided further that all appeals filed before the Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 (23 of 2012), and pending before it up to the date on which the Finance Bill, 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 (1 of 1944).".

Section 117, The Finance Act, 2015 (Act 20 of 2015).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Excise Act s. 35EE Revision by Central Government
  2. s. 85 Amendment of section 127A
  3. s. 86 Amendment of section 127B

Questions about Section 117

What does Section 117 of the Finance Act deal with?

Section 117 of the Finance Act is headed "Amendment of section 86". Amendment of section 86 117. In section 86 of the 1994 (1 of 1994) Act, in sub-section (1),— (a) | for the words "Any assessee", the words "Save as otherwise provided herein, an assessee" shall be substituted;

How do I find court cases under Section 117 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2015 117, section 117 Finance Act 2015, section 117 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 117 of the Finance Act, and has it changed?

Its own text turns on Central Excise Act 35EE (Revision by Central Government), section 85 (Amendment of section 127A), section 86 (Amendment of section 127B), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2015 as Act 20 of 2015. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.