Commissionerate of Service Tax ,New Delhi

Frequently Asked Questions on Service Tax

APPELLATE REMEDIES

	Who should be approached when an assessee is aggrieved by an order/decision of the Adjudicating Authority subordinate to the Commissioner of Central Excise in respect of Service Tax? What is the procedure for filing the Appeal?
	An assessee aggrieved by such order/decision may file an Appeal to the Commissioner (Appeals) in Form ST-4, in duplicate. · A copy of the order/decision appealed against should be enclosed. · The appeal should be filed within 3 months from the date of receipt of the order/decision. · There is no fee for filing an Appeal before the Commissioner of Central Excise (Appeals), even in respect of Service Tax matters (Section 85 of the Act and Rule 8 of the STR, 1994).
	Can the time limit of three months for filing the appeal to the Commissioner (Appeals) be extended? If yes, under what circumstances?
	Yes, if the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from presenting the Appeal within the statutory period of three months, he may allow the Appeal to be presented within a further period of three months. The law does not provide for further extension of time (Proviso to Section 85(3) of the Act).
	Can an Appeal be filed against the order/decision of the Commissioner of Central Excise or Commissioner (Appeals)? If so, what is the procedure for that?
	Yes. The law provides for filing such an Appeal. The procedure is an follows:- · The Appeal against the order of the Commissioner of Central Excise or Commissioner (Appeals) can be filed with the Customs, Excise and Service Tax Appellate tribunal (In short, CESTAT). · The Appeal should be filed within three months of the date of receipt of the order sought to be appealed against. · It should be filed in the prescribed Form (ST-5) in quadruplicate. · It should be accompanied by a certified copy of the order appealed against. · The Appeal should be accompanied by the prescribed fee based on the amount of Service Tax and interest demanded and penalty levied. Rs.1000/- if the amount involved is Rs.5 lakhs or less, Rs.5000/- if the amount involved is more than Rs.5 lakhs but not exceeding Rs.50 lakhs and Rs.10,000/- if the amount involved is more than Rs.50 lakhs. (Section 86 of the Act and Rule 9 of the Service Tax Rules , 1994).
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