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Service tax -reverse charge

(Querist) 24 July 2012 This query is : Resolved 
Is the filing fees paid to CESTAT for appeal in service tax matters attract payment of service tax under reverse charge method?
The reason for my query is Notfn. 30/2012-ST[sl.4 of table] specifies ' In respect of services provided or agreed to be provided by an arbitral tribunal' the pecentage of S.T payable by the person receiving the service as 100%. Pl. clarify. Thanks
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ram prakash (Expert) 26 July 2012
The appeal in service tax matters lies to CESTAT which is not an arbitral tribunal: therefore, no service tax lies on filing fees

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