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Service Tax Appeals

Any person may appeal to the Commissioner of Central Excise (Appeals) in the following cases:

• If he is aggrieved by any assessment order passed by the Assistant or Deputy Commissioner of Central Excise;
• Against an order passed under Section 71 (Assessment) or S 72 (best judge assessment) or S 73 (escaped assessment);
• If denying his liability to be assessed.

An assessee aggrieved by the order of Assistant Commissioner/Deputy Commissioner in respect of Service Tax, may file an appeal to the Commissioner of Central Excise (Appeals) in Form ST-4, in duplicate along with a copy of order appealed against. The appeal should be presented within three months from the date of receipt of the decision or order of the Central Excise Officer. Any person aggrieved by any order passed by any assessing officer or adjudicating authority below the rank of Commissioner may file an appeal before the Commissioner, Central Excise (Appeals).

1. The appeal shall be filed in the prescribed form ST-4
2. It shall be presented within three months from the date of receipt of order which is being appealed against. If the Commissioner of Central Excise (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.
3. It should be filed in duplicate.
4. It should be accompanied by a copy of the order appealed against.

The law provides for filing an appeal against the order of Commissioner of Central Excise or Commissioner (Appeals). Such appeals can be filed with the CESTAT within three months of the date of receipt of the order sought to be appealed against. The procedure is as stated under:

1. Any assessee aggrieved by the Commissioner of Central Excise or the Commissioner (Appeals) may file an appeal before the Appellate Tribunal i.e. CESTAT.
2. The appeal should be filed within three months from the date of receipt of the order appealed against.
3. It should be filed in the prescribed form ST-5. iv) It shall be filed in quadruplicate.
4. It should be accompanied by a copy of the order appealed against, one of which should be a certified copy.
5. The appeal should be accompanied by a fee of Rs. Two Hundred only.

procedure for an appeal

• The appeal is to be filed in Form ST-4 and shall be verified in the manner specified. It is to be filed in duplicate along with the copy of the order that is appealed against.
• The appeal must be filed within 3 months from the date of receipt of the order relating to service tax, interest or penalty. The specified time limit can be extended by another 3 months on sufficient cause by the Commissioner of Central Excise.